https://www.taxtmi.com/caselaws?id=377253 The Tribunal set aside the decision confirming a duty payment demand under Section 11D of the Central Excise Act, 1944, as there was no evidence that the appellant collected and withheld Excise duty from customers. The Tribunal found the Authorities' presumption of duty collection flawed, noting that the contract price included all taxes. Consequently, the appeal was allowed in favor of the appellant, emphasizing that the provision did not apply since no additional amounts were received as Excise duty, highlighting the correct interpretation of Section 11D. en-us Wed, 27 Feb 2019 00:00:00 +0530 Wed, 27 Mar 2019 06:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377253 The Tribunal set aside the decision confirming a duty payment demand under Section 11D of the Central Excise Act, 1944, as there was no evidence that the appellant collected and withheld Excise duty from customers. The Tribunal found the Authorities' presumption of duty collection flawed, noting that the contract price included all taxes. Consequently, the appeal was allowed in favor of the appellant, emphasizing that the provision did not apply since no additional amounts were received as Excise duty, highlighting the correct interpretation of Section 11D. Case-Laws Central Excise Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377253