https://www.taxtmi.com/caselaws?id=53819 Section 11D of the Central Excise Act, 1944 applies only where an assessee collects duty and fails to deposit it into the exchequer. Where exempted goods are cleared and an amount equal to 8% of the sale value is recovered from the buyer, the recovered sum is not duty if it is merely reimbursed by the buyer. On that basis, the demand under Section 11D was held unsustainable, and the assessee's appeal before the Commissioner (Appeals) was correctly allowed. en-us Fri, 07 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 13:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53819 Section 11D of the Central Excise Act, 1944 applies only where an assessee collects duty and fails to deposit it into the exchequer. Where exempted goods are cleared and an amount equal to 8% of the sale value is recovered from the buyer, the recovered sum is not duty if it is merely reimbursed by the buyer. On that basis, the demand under Section 11D was held unsustainable, and the assessee's appeal before the Commissioner (Appeals) was correctly allowed. Case-Laws Central Excise Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53819