https://www.taxtmi.com/caselaws?id=791060 Section 11D of the Central Excise Act was held inapplicable to excess duty collected on stock transfer clearances to a sister concern because the provision applies where duty is collected from a buyer in the guise of duty, and no sale to a buyer was shown. The Tribunal also held that recovery could not survive once the collected amount had already been deposited with the Government, as nothing remained outstanding for recovery under Section 11D(2). The impugned demand was therefore unsustainable and the orders were set aside. en-us Wed, 04 Feb 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791060 Section 11D of the Central Excise Act was held inapplicable to excess duty collected on stock transfer clearances to a sister concern because the provision applies where duty is collected from a buyer in the guise of duty, and no sale to a buyer was shown. The Tribunal also held that recovery could not survive once the collected amount had already been deposited with the Government, as nothing remained outstanding for recovery under Section 11D(2). The impugned demand was therefore unsustainable and the orders were set aside. Case-Laws Central Excise Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791060