2015 (5) TMI 736

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.... Murthy: Issue involved in the present case is whether provisions of Section 11D of Central Excise Act, 1944 would apply to the impugned goods, which were cleared at nil rate of duty after the respondent-assessee reversed 8% of total price of such goods cleared during the period from 1.3.2003 to 31.5.2004. In the impugned order, it has been held that the assessee could not have collected amount 8....

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.... total price charged to the buyer. (b) When the 8% amount is shown separately on invoice as an amount (not as excise duty) Section 11D would not get attracted. In that case the amount of 8% would have to be calculated on the total price charged from the buyer. (c) In case the amount of 8% or for that matter any amount representing an excise duty is recovered from buyer Section 11D gets attracted....