1999 (11) TMI 680

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....achalam, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - These seven Reference Applications have been filed by the applicants stating that the following points of law arise; (1)     Whether introduction of Section 11D would invalidate w.e.f. 20-9-1999 the enforcement of Notification Nos. l30/83-C.E. and 131/83-C.E. though continued upto 30-9-1994. Or &nb....

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....tifications No. 130/83-C.E. and 131/83-C.E. both dated 27-4-1983 granting partial exemption of basic and additional excise duty leviable on the additional entitlement of free sale sugar. Scrutiny of the documents revealed that the appellants had collected excess amount as duty of excise. After 20-9-1991, Section 11D was introduced in the Central Excise Act, 1944 w.e.f. 20-9-1991. The lower authori....

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....ants in their invoices collected Central Excise Duty equal to the amount applicable to free sale sugar, therefore, they were required to deposit additional amount of duty that this additional amount comprises the difference between the amounts actually paid to the Govt. and the amount actually collected by the assessee and that to pay the same to the Govt. forthwith. Since Notifications giving co....

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....the fact that Section 11D deals with a case where there was no liability to duty as such under the Act, but yet a person or a manufacturer has chosen to collect any amount from the buyer of goods as representing duty of excise but not really in law and excise duty, there is no scope or justification to deal with a case arising under Section 11D invoking the machinery under Section 11A in the absen....