2018 (6) TMI 475

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....ication No. 1/93 dated 28.2.1993 and during 1997-98 under Notification No. 16/97 dated 1.4.1997. 2. The price charged on the removal of final product is same either during the full exemption limit or even during payment of the excise duty. The case of the department is that during the course of exemption, the price charged to the customer is inclusive of excise duty, therefore, excise duty is recoverable under Section 11D of the Central Excise Act, 1944. 3. Shri Gajendra Jain, learned Counsel appearing on behalf of the appellant submits that the appellant was availing SSI exemption upto clearance of Rs. 30 lakhs, which was not liable for excise duty. After crossing the SSI exemption limit, the appellant is liable to pay the excise dut....

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....ed the same price which is inclusive of excise duty. Therefore, during the exemption period also, the excise duty stand collected by the appellant, therefore, the demand under Section 11D was rightly made by the lower authority. He placed reliance on the Tribunal judgment in the case of Katralla Products Pvt. Ltd. - 2008 (227) ELT 553 (Tri-Chennai). 5. We have carefully considered the submissions made by both sides. We find that the facts is not in the dispute that during the exemption limit, the same price was charged towards the sale of the goods, but during the exemption limit, the appellant have not shown the excise duty either in the excise invoice or in the commercial invoice to show that the appellant have collected the amount in ....