TaxTMI 
TaxTMI 
2017 (5) TMI 1297
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....as such' on payment of duty, adopting transaction value, instead of reversing the credit availed on such inputs at the time of its receipt in the factory. Consequently, demand notice was issued for recovery of the excess duty of Rs. 3,07,040/- which was recovered by them from the customers under Section 11D(2) of the CEA, 1944. On adjudication, the demand was confirmed with penalty and interest. Aggrieved by the said order, the appellant filed appeal before the ld. Commissioner (Appeals) who in turn, set aside the demand for the period from March 2002 to Feb.2003. Aggrieved by the said order, the appellant filed this appeal before this forum. 3. Ld. Advocate Shri Aditya Tripathi for the appellant submitted that under a bona fide mistak....
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....d time limit, recovery could be effected within reasonable period of time. It is his contention that show cause notice issued on 14.9.2007 for recovery of the credit for the period from March 2003 to February 2007, is beyond reasonable period of time, hence, cannot be sustainable. 5. Per Contra, Ld. A.R. for the Revenue has submitted that the issue is no more res integra and covered by the judgment of the jurisdictional High Court in the case of C.C.E., Ahmedabad-II Vs. Inductortherm (I) Pvt. Ltd - 2012 (283) ELT 359 (Guj.). Ld. A.R. submitted that in similar circumstances, when the inputs were cleared as such at higher rate, the Hon'ble High Court observed that even though the duty has been paid at higher rate but the amount collected fro....
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....anner as representing duty of excise, such person has to pay the same to the Central Government forthwith. In the present case, the respondent had collected certain amount from the purchasers representing the same as excise duty. Undisputedly, such amount could not have been collected as excise duty. The same, therefore, had to be forthwith paid to the Central Government in terms of Section 11D of the Act. The same not having been done, the Department was within its right to seek recovery thereof." Therefore, the amount collected from the customers in excess as duty is required to be deposited u/s 11D of CEA,1944 with the department. 7. The next question needs to be considered is whether the demand for the period March 2003 to February 20....