Realisation of the amount paid under the provisions of the erstwhile sub-rule (1) of rule 57CC and its retention by the manufacturers - whether the provisions of section 11D of Central Excise Act, 1944 would get attracted in such cases.

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.... of the erstwhile sub-rule (1) of rule 57CC and its retention by the manufacturers - whether the provisions of section 11D of Central Excise Act, 1944 would get attracted in such cases. I am directed to say that erstwhile rule 57CC(1) of the Central Excise Rules, 1944 provides for payment of an amount equal to 8% of the total price (excluding sales tax etc. paid on such goods) of the exempted fin....