https://www.taxtmi.com/caselaws?id=361648 The Tribunal ruled in favor of the appellant, a manufacturer of rubber solution, in a case concerning the applicability of excise duty during an exemption limit period. The department's demand for excise duty collection during the exemption period was deemed baseless as no excise duty was explicitly collected from customers. The Tribunal emphasized the necessity of explicitly collecting excise duty amounts from buyers to invoke Section 11D of the Central Excise Act, highlighting the importance of factual evidence in determining such obligations and rejecting assumptions as a basis for demands under the provision. The appeal was allowed, and the penalties were set aside. en-us Thu, 17 May 2018 00:00:00 +0530 Thu, 13 Sep 2018 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361648 The Tribunal ruled in favor of the appellant, a manufacturer of rubber solution, in a case concerning the applicability of excise duty during an exemption limit period. The department's demand for excise duty collection during the exemption period was deemed baseless as no excise duty was explicitly collected from customers. The Tribunal emphasized the necessity of explicitly collecting excise duty amounts from buyers to invoke Section 11D of the Central Excise Act, highlighting the importance of factual evidence in determining such obligations and rejecting assumptions as a basis for demands under the provision. The appeal was allowed, and the penalties were set aside. Case-Laws Central Excise Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361648