https://www.taxtmi.com/caselaws?id=49045 Amounts debited at 8% under Rule 57CC(1) and recovered from buyers were already paid to the revenue at the time of removal of goods. Section 11D of the Central Excise Act applies only where a person collects an amount representing excise duty and retains it instead of passing it to the Central Government. As the invoices showed the amount had been adjusted against the statutory payment already made, nothing remained unpaid to the revenue. The principle against double recovery also supported the result. Section 11D was therefore not attracted, and no further deposit with the Central Government was required. en-us Wed, 04 Oct 2006 00:00:00 +0530 Fri, 23 Feb 2024 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49045 Amounts debited at 8% under Rule 57CC(1) and recovered from buyers were already paid to the revenue at the time of removal of goods. Section 11D of the Central Excise Act applies only where a person collects an amount representing excise duty and retains it instead of passing it to the Central Government. As the invoices showed the amount had been adjusted against the statutory payment already made, nothing remained unpaid to the revenue. The principle against double recovery also supported the result. Section 11D was therefore not attracted, and no further deposit with the Central Government was required. Case-Laws Central Excise Wed, 04 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49045