2004 (7) TMI 161

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, Member (T)]. - Heard both sides. 2. Shri K.S. Ravishankar learned Advocate appearing for the appellants pleaded that in this case, the appellants have been asked to pay an amount of Rs. 1,76,956/- collected by them from their customers as duty under Section 11D of the Central Excise Act. He said that the adjudicating authority in Para 18 of his order has given a clear finding that pumps clas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 11D(4) and 11D(5) can work only if the expression duty appearing in Section 11D(1) is considered as duty on final end-products. He relied on the decision of this Bench of the Tribunal in the case of Bripanil Industries Ltd. v. CCE, Bangalore, 2002 (144) E.L.T. 391, and pleaded that every person liable to pay duty under Central Excise Act could only be directed to pay such amount collected for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e relevant time duty was being paid on the pumps cleared by the appellants. The classification at nil duty was settled only in 2001. The departmental investigation has proved that appellants have issued more than one invoice bearing the same No. The appellant could not rebut this evidence. The appellants had also pleaded before the Commissioner (Appeals) that Section 11D is not applicable when the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were expected to remit the same to the Govt. He stated that, if exemption is given it does not mean that the goods are not liable to pay duty. The liability of to pay duty is there on the goods but due to exemption the duty payable becomes nil. However, if they collect certain amount as duty of excise over and above the nil rate of duty, the same is liable to be paid to the Govt in view of Sectio....