https://www.taxtmi.com/caselaws?id=51282 Amounts collected from customers as representing excise duty, where no duty was actually payable by the assessee, are recoverable under Section 11D of the Central Excise Act rather than treated as excise duty payable by the assessee. On that basis, Section 11AB interest is not attracted because the statutory trigger of non-levy, non-payment, short levy, short payment, or erroneous refund is absent. For the same reason, Section 11AC penalty cannot be sustained without a clear statutory foundation, and reliance on Rule 173Q is improper where that rule was not invoked in the notice. The stated effect is that interest and penalty demands fail in the absence of the necessary statutory basis. en-us Wed, 06 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 18:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51282 Amounts collected from customers as representing excise duty, where no duty was actually payable by the assessee, are recoverable under Section 11D of the Central Excise Act rather than treated as excise duty payable by the assessee. On that basis, Section 11AB interest is not attracted because the statutory trigger of non-levy, non-payment, short levy, short payment, or erroneous refund is absent. For the same reason, Section 11AC penalty cannot be sustained without a clear statutory foundation, and reliance on Rule 173Q is improper where that rule was not invoked in the notice. The stated effect is that interest and penalty demands fail in the absence of the necessary statutory basis. Case-Laws Central Excise Wed, 06 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51282