https://www.taxtmi.com/caselaws?id=789874 Section 11D(2) of the Central Excise Act did not apply where inputs were cleared as such on stock transfer to sister concerns, because the provision operates only when an assessee collects duty-like amounts from a buyer and fails to remit them to the Government. The Tribunal noted that Rule 3(5) of the Cenvat Credit Rules required payment equal to the credit availed on removal of inputs as such, and that the amount in question had already been credited to the Government through the Cenvat credit account. As the clearances were not sales to buyers and no unpaid collection remained, the recovery demand was unsustainable and was set aside. en-us Wed, 04 Feb 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789874 Section 11D(2) of the Central Excise Act did not apply where inputs were cleared as such on stock transfer to sister concerns, because the provision operates only when an assessee collects duty-like amounts from a buyer and fails to remit them to the Government. The Tribunal noted that Rule 3(5) of the Cenvat Credit Rules required payment equal to the credit availed on removal of inputs as such, and that the amount in question had already been credited to the Government through the Cenvat credit account. As the clearances were not sales to buyers and no unpaid collection remained, the recovery demand was unsustainable and was set aside. Case-Laws Central Excise Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789874