https://www.taxtmi.com/caselaws?id=30379 Section 11D of the Central Excise Act applies only where a person liable to pay excise duty collects an amount in excess of the duty payable by representing it as excise duty. Here, the amount collected from the Railways was shown under the contract as part of the price of the wagons, and the goods were stated not to attract duty on the facts presented. On that basis, the demand was considered prima facie not recoverable under section 11D, and full waiver of pre-deposit with stay of recovery was granted pending disposal of the appeal. en-us Tue, 18 Mar 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30379 Section 11D of the Central Excise Act applies only where a person liable to pay excise duty collects an amount in excess of the duty payable by representing it as excise duty. Here, the amount collected from the Railways was shown under the contract as part of the price of the wagons, and the goods were stated not to attract duty on the facts presented. On that basis, the demand was considered prima facie not recoverable under section 11D, and full waiver of pre-deposit with stay of recovery was granted pending disposal of the appeal. Case-Laws Central Excise Tue, 18 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30379