2017 (2) TMI 1169

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....one for Respondent ORDER Per Ramesh Nair The appellant is engaged in the manufacture of thinner wire from thicker wire by the process of drawing wire rods. They are availing CENVAT Credit on the input and paying excise duty on the final product i.e. drawn wire. The department s case is that since at the relevant time, the drawing of wire did not amount to manufacture, the appellant s acti....

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....ect the same from the customers. Therefore, the amount collected by the appellant was not payable duty, hence the same is required to be credited in the Government s account in terms of Section 11D of Central Excise Act, 1944. 3. None appeared on behalf of the respondent. 4. We have carefully considered the facts of the case and perused the records. The demand was confirmed under Section 11D....

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.... the Central Government under sub-section (1) and which has not been so paid, the Central Excise Officer may serve, on the person liable to pay such amount, a notice requiring him to show cause why the said amount, as specified in the notice, should not be paid by him to the credit of the Central Government. (3) The Central Excise Officer shall, after considering the representation, if an....

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....ne the incidence of such amount, in accordance with the provisions of section 11B and such person may make an application under that section in such cases within six months from the date of the public notice to be issued by the Assistant Commissioner of Central Excise for the refund of such surplus amount." From the plain reading of the above Section 11D, the amount under Section 11D can be rec....