https://www.taxtmi.com/caselaws?id=54903 Section 11D of the Central Excise Act does not apply where excess duty is paid to the revenue on removal of inputs as such under rule 3(4) of the Cenvat Credit Rules, because the provision covers only duty amounts collected from buyers and not deposited. On those facts, the recovery demand was unsustainable and set aside. Penalty was also unwarranted because the dispute arose from interpretation of the statutory scheme, the transactions were supported by statutory records, and no mala fides were shown; the penalties were therefore annulled. en-us Tue, 06 Sep 2005 00:00:00 +0530 Fri, 22 Oct 2010 16:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54903 Section 11D of the Central Excise Act does not apply where excess duty is paid to the revenue on removal of inputs as such under rule 3(4) of the Cenvat Credit Rules, because the provision covers only duty amounts collected from buyers and not deposited. On those facts, the recovery demand was unsustainable and set aside. Penalty was also unwarranted because the dispute arose from interpretation of the statutory scheme, the transactions were supported by statutory records, and no mala fides were shown; the penalties were therefore annulled. Case-Laws Central Excise Tue, 06 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54903