https://www.taxtmi.com/caselaws?id=754841 CESTAT Chandigarh held that Section 11D of Central Excise Act was not applicable as no amount representing excise duty was recovered from buyers. The appellant's invoices after availing area-based exemption clearly mentioned "exempted" against duty column, showing no duty was charged to customers. Following precedent from Pitambar Coated Paper Ltd case, tribunal found no evidence of duty collection from buyers. Additionally, SCN issued after five years exceeded reasonable time limitation for recovery under Section 11D. The impugned order was set aside and appeal allowed. en-us Fri, 28 Jun 2024 00:00:00 +0530 Mon, 01 Jul 2024 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754841 CESTAT Chandigarh held that Section 11D of Central Excise Act was not applicable as no amount representing excise duty was recovered from buyers. The appellant's invoices after availing area-based exemption clearly mentioned "exempted" against duty column, showing no duty was charged to customers. Following precedent from Pitambar Coated Paper Ltd case, tribunal found no evidence of duty collection from buyers. Additionally, SCN issued after five years exceeded reasonable time limitation for recovery under Section 11D. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754841