https://www.taxtmi.com/caselaws?id=52610 Section 11D of the Central Excise Act applied where a manufacturer of both dutiable and exempted goods recovered 8% from buyers of exempted goods and showed it as excise duty on invoices. The amount paid under Rule 57CC to neutralise common input credit was not itself duty under Section 3, but the collection still satisfied the statutory requirements of Section 11D because the manufacturer was a person liable to pay duty and had represented the amount as excise duty. The penalty was found unjustified and was set aside. en-us Thu, 17 Apr 2003 00:00:00 +0530 Wed, 20 May 2020 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52610 Section 11D of the Central Excise Act applied where a manufacturer of both dutiable and exempted goods recovered 8% from buyers of exempted goods and showed it as excise duty on invoices. The amount paid under Rule 57CC to neutralise common input credit was not itself duty under Section 3, but the collection still satisfied the statutory requirements of Section 11D because the manufacturer was a person liable to pay duty and had represented the amount as excise duty. The penalty was found unjustified and was set aside. Case-Laws Central Excise Thu, 17 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52610