https://www.taxtmi.com/caselaws?id=50367 Section 11D of the Central Excise Act could not be invoked where the assessee manufactured both dutiable and exempted goods, reversed Modvat credit on common inputs on a pro rata basis, or debited the prescribed amount under Rule 57CC, and passed the recovered amount to the Government through the credit account or PLA. Because the amount collected from customers was not retained as duty but was remitted onward, the factual foundation for Section 11D was absent. The consequential penalty also could not survive once the demand itself was unsustainable. en-us Thu, 14 Sep 2000 00:00:00 +0530 Sat, 21 Aug 2010 12:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50367 Section 11D of the Central Excise Act could not be invoked where the assessee manufactured both dutiable and exempted goods, reversed Modvat credit on common inputs on a pro rata basis, or debited the prescribed amount under Rule 57CC, and passed the recovered amount to the Government through the credit account or PLA. Because the amount collected from customers was not retained as duty but was remitted onward, the factual foundation for Section 11D was absent. The consequential penalty also could not survive once the demand itself was unsustainable. Case-Laws Central Excise Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50367