2012 (5) TMI 224

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.... Per: P.R. Chandrasekharan 1. This appeal is directed against the order-in-original No.29/KKS/2007-20908 dated 17/08/2007 passed by the Commissioner of Central Excise, Mumbai-III. Vide the said order, the Commissioner has confirmed a duty demand of Rs.99,30,346/- and education cess of Rs.97,778/- for the period from 09 November 2002 to January 2006 under the provisions of Section 11D of Centra....

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....oods, they were paying an amount of 8%/10% on the value of exempted goods, at the time of clearance.  2.2 The allegation of the department is that the appellant had recovered this amount from their customers and, therefore, as per the provisions of Section 11D of the Central Excise Act, the amounts so recovered are liable to be deposited to the credit of the Central Government, as per the ....

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....ion of this Tribunal in the case of Unison Metals Ltd., Vs. CCE, reported in 2006-TIOL-1337-CESTAT-DEL-LB, this Tribunal had held that since 8%/10% of amount is already paid to the Revenue and no amount is retained by the assessee, Section 11D has no applicability and, therefore, the demand under Section 11D is without any legal basis.  4. The Ld. DR fairly concedes that the issue involved....