TaxTMI 
TaxTMI 
2004 (10) TMI 510
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.... for the Appellant. Shri Niraj Bagri, CA, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - These appeals directed against the order of Collector of Central Excise, Aurangabad are filed by the Revenue. In the impugned order the Collector dropped the demand for Rs. 21,74,963/- made under Section 11D of the Central Excise Act as unsubstantiated. Since the Collector dropped the d....
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.... Act. 3. The Collector dropped the demand on the following grounds : (a) The respondent has not raised any bill on the principal showing excise duty separately; (b) There is no evidence to say that the respondents have taken full rate of duty while costing their product (c) Section 11D is specific that only such amounts representing duty collected from the buyers has to be deposited with t....
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....contention that itemized bills showing separate quantum of Central Excise duty are not produced by the department is not correct in the light of the R.A. bills, that Shri Kotecha had received full payment of Central Excise duty as effective rate and hence demand is based on facts and that the demand made under Section 11D is sustainable. 5. Heard both sides. 6. The undisputed fact ....
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.... payable. But that in itself does not mean that Central Excise duty is shown and charged separately. The provisions of Section 11D say that the amounts which an assessee collects from his customers representing duty of excise is required to be deposited by him to the credit of Central Government. Evidence has to be brought on record to show that there was a collection of certain amount representin....