https://www.taxtmi.com/caselaws?id=361407 Amounts recovered from buyers as 8% of the value of exempted goods were not liable to a fresh demand under Section 11D where that amount had already been paid to the Government under the applicable credit reversal and CENVAT mechanism. Section 11D applies only when a person collects excise duty from another and retains it instead of remitting it to the Government. On the facts, the amount had already been deposited at clearance, so the collection did not create an additional payable duty element. Relying on the principle against double levy and a clarificatory circular, the demand was held unsustainable and Section 11D inapplicable. en-us Wed, 02 May 2018 00:00:00 +0530 Thu, 07 Jun 2018 06:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361407 Amounts recovered from buyers as 8% of the value of exempted goods were not liable to a fresh demand under Section 11D where that amount had already been paid to the Government under the applicable credit reversal and CENVAT mechanism. Section 11D applies only when a person collects excise duty from another and retains it instead of remitting it to the Government. On the facts, the amount had already been deposited at clearance, so the collection did not create an additional payable duty element. Relying on the principle against double levy and a clarificatory circular, the demand was held unsustainable and Section 11D inapplicable. Case-Laws Central Excise Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361407