https://www.taxtmi.com/caselaws?id=757502 CESTAT Chennai held that Section 11D of Central Excise Act, 1944 cannot be invoked against an appellant who made predeposit of Rs.1 crore and later issued supplementary invoices to pass the burden to another party. The tribunal found that since the predeposit remains with the Government and the original demand was set aside on merits, Section 11D applies only when excise duty collected is not deposited with Government. The appellant retained no collected amounts, making Section 11D inapplicable. The impugned order was set aside and appeal allowed. en-us Tue, 27 Aug 2024 00:00:00 +0530 Wed, 28 Aug 2024 09:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757502 CESTAT Chennai held that Section 11D of Central Excise Act, 1944 cannot be invoked against an appellant who made predeposit of Rs.1 crore and later issued supplementary invoices to pass the burden to another party. The tribunal found that since the predeposit remains with the Government and the original demand was set aside on merits, Section 11D applies only when excise duty collected is not deposited with Government. The appellant retained no collected amounts, making Section 11D inapplicable. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757502