Section 11D Claim Dismissed: No Excise Duty Collected During Exemption Period, Demand Deemed Unfounded.

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....Recovery u/s 11D of CEA - 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 - since, no amount was collected representing duty of excise during the exemption limit - the demand was raised without any basis u/s 11D....