https://www.taxtmi.com/caselaws?id=370564 The Tribunal set aside the order demanding central excise duty under Section 11D from a manufacturer of pipes for recovering 8% amounts from customers. The Tribunal emphasized the importance of proper invoicing, noting that recovery without separate excise duty indication does not constitute excise duty. It clarified that Section 11D does not apply to wholly exempted goods like those in this case. The decision underscored the need for compliance with invoicing requirements for excise duty collection, ultimately allowing the manufacturer's appeal. en-us Mon, 12 Nov 2018 00:00:00 +0530 Sun, 18 Nov 2018 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370564 The Tribunal set aside the order demanding central excise duty under Section 11D from a manufacturer of pipes for recovering 8% amounts from customers. The Tribunal emphasized the importance of proper invoicing, noting that recovery without separate excise duty indication does not constitute excise duty. It clarified that Section 11D does not apply to wholly exempted goods like those in this case. The decision underscored the need for compliance with invoicing requirements for excise duty collection, ultimately allowing the manufacturer's appeal. Case-Laws Central Excise Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370564