https://www.taxtmi.com/caselaws?id=52389 An amount collected from buyers on clearances of exempted goods, where the manufacturer had already discharged an equivalent 8% under Rule 57CC for common inputs, was treated as excess collection recoverable under Section 11D of the Central Excise Act because the goods carried nil duty. The special recovery scheme under Section 11D was held to operate independently, so the limitation under Section 11A did not apply to such proceedings. Penalty was not sustained, as the surrounding facts were considered insufficient to justify penal action. en-us Thu, 27 Nov 2003 00:00:00 +0530 Tue, 02 Jul 2024 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52389 An amount collected from buyers on clearances of exempted goods, where the manufacturer had already discharged an equivalent 8% under Rule 57CC for common inputs, was treated as excess collection recoverable under Section 11D of the Central Excise Act because the goods carried nil duty. The special recovery scheme under Section 11D was held to operate independently, so the limitation under Section 11A did not apply to such proceedings. Penalty was not sustained, as the surrounding facts were considered insufficient to justify penal action. Case-Laws Central Excise Thu, 27 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52389