2013 (6) TMI 145

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....recovered from it along with interest under the provisions of Rule 14 read with provisions of Section 11A & 11AB of the Central Excise Act, 1944. It was also mentioned in the notice that wrongly utilised Cenvat Credit of Rs. 28219/- so collected from their customers in the guise of Central Excise duty be not recovered. 2. The Assessing Officer vide its order dated 22nd March, 2006 passed an order against assessee for recovery of Rs.28,219/- collected from their customers in the guise of Central Excise duty from them in cash in terms of the provisions of Section 11D of the Central Excise Act 1944. The Assessing Officer also imposed a penalty of Rs. 5000/- under Rule 25 of the Central Excise Rules, 2002. 3. Being aggrieved with the afor....

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.... counsel for the respondent defended the impugned order passed by the Tribunal and submitted that whatever amount was collected on account of Excise Duty from customers has been deposited. He submitted that the Department has also not disputed the deposit of the amount. The Tribunal has also recorded a finding of fact that excise amount recovered by assessee has been deposited with the department. He further submitted that so far as mode of deposit of recovered amount is concerned, the same was legal and justified. He submitted that in the facts and circumstances of the case Section 11D of the Act was not attracted. He also submitted that learned Tribunal has relied upon its larger Bench judgment in the case of Unison Metals Ltd. vs. Commis....

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....a Ministry of Finance Department of Revenue Central Board of Excise & Customs 7th August, 2002 Subject: Cash recovery of money credit scheme- Applicability of Section 11D of the Central Excise Act, 1944-regarding. I am directed to invite reference to Board's circular 216/50/96-CX dated 4.6.96 regarding applicability of Section 11D of Central Excise Act, 1944 to the cases in which money credit has been availed and utilised for the payment of duty on finished excisable products. It was directed not to take precipitative action to enforce demands as the matter was under examination by Board. The matter has been examined. Board is of the view that Section 11D of Central Excise Act, 1944, requires a person liable to pay duty to....