2015 (10) TMI 970

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....etitioner : Mr. T Ramesh For the Respondent : Mr. S Xavier Felix JUDGMENT ( Judgment of the Court was delivered by V. Ramasubramanian, J. ) This appeal is by the assessee, questioning the correctness of the order of the CESTAT, confirming the demand of duty, but, setting aside the penalty. 2. Heard Mr.T.Ramesh , learned counsel for the appellant and Mr.S.Xavier Felix, learned Standi....

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....ued to the sellers. After perusal of the invoices and books of accounts of the appellants, the Deputy Commissioner of Central Excise, by an order in original, passed on 8.9.2005, dropped further proceedings, on the ground that the appellant did not retain any account representing excise duty, warranting action under section 11D. 6. However, the Department filed an appeal before the Commissioner....

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....question of law as to whether the issue of credit notes would absolve a person of the liability to deposit, the duty collected, with the Department, there is no dispute as the law is well settled. However, the contention of Mr.T.Ramesh , learned counsel for the appellant is that this is not a case where the appellant had actually collected duty of excise so as to warrant the invocation of section ....

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....e amount of duty which they have paid for purchasing the raw material." 10. Again towards the end of the same paragraph, the original authority recorded a finding that once the appellant had collected duty on exempted goods, the amount collected by them representing excise duty is required to be deposited in the Government Account as per section 11D. 11. Even in the last paragraph, where the....