2009 (7) TMI 1110

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Raja Ram, JDR, for the Respondent. ORDER The impugned order sustained a demand of Rs. 2,06,137/- towards Excise Duty realized by the appellants under invoices covering clearances of Sulphuric Acid to M/s. FACT, Cochin, (FACT). During the material period, Sulphuric Acid was exempt from payment of Excise Duty under Notification No. 6/2002-C.E., dated 1-3-2002. As the appellants had used common....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....recorded in their books of account as outstanding from FACT. 2. The learned counsel for the appellants submits that in terms of Section 11D of the Act, an amount would be recoverable from an assessee only if the same had been realised from its customer and not paid to the Government. In the instant case, the appellants had not realized the impugned amount from its customer FACT. He requests tha....