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...demanded under Section 11D of Central Excise Act, 1944.2. Shri. R.D. Wagle, Ld. C.A. appearing on behalf of the appellant submits that issue is squarely covered by..., the same cannot be demanded under Section 11D of Central Excise Act, 1944.3. Shri. V.K. Shastri, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenu...6(3)(b) of Cenvat Credit Rules, 2002 is not a payment of excise duty. Section 11D can only be invoked in case where excise duty was recovered and the same was not paid to the government...
...deposited in cash under Section 11D of Central Excise Act, 1944, a demand notice was issued to them for ...amount under Section 11D of Central Excise Act 1944. On adjudication the demand was confirmed with penal...order. The grievance of the department is that the excess amount paid by debiting CENVAT Credit amount, instead of availing the exemption, is recoverable from under Section 11D of CEA, 1944. As...
...said amount required to be deposited in cash under Section 11D of Central Excise Act, 1944, a demand not...issued to them for recovery of the said amount under Section 11D of Central Excise Act, 1944. O...Commissioner of Central Excise (Appeals) AHMEDABAD-I.3. The facts of the case, in brief, are that the appellants are manufacturer of excisable goods falling under Chapter 84 ...
...Excise duty in excess of the duties assessed and paid on the 1795.020 KLs of HSD lying in stock as on 27/28.2.1999 in contravention of the ...section 11D of Central Excise Act 1944 while analysing he has also gone into indigenous and exported HSD. But he ...HSD in India. section 11D of Central Excise Act 1944 cannot be mechanically applied in absence of all th...
.... 19,21,471/-, representing as Central Excise duty in excess of the duties assessed and paid on the 1795.020 KLs of HSD lying in stock as on 27/28-2-1999 in contravention of the ...Section 11D of Central Excise Act, 1944 while analysing he has also gone into indigenous and exported HSD. But he...imported HSD or manufactured HSD in India. Section 11D of Central Excise Act, 1944 cannot be mechanically applied...
...Credit Rules, 2004 was not applicable to waste products such as ‘bagasse’, that the Central Board of Excise & Customs, in circular no. 870/8/2008-CX dated 16th May 2008, had clarified that the amount chargeable ...in accordance with section 11D of Central Excise Act, 1944 for having been recovered under the guise ...section 11D of Central Excise Act, 1944 to deposit ? 32,17,541 on the ground that this represented the amount pay...
.... 1,13,092/- should not be recovered from them under Section 11D of Central Excise Act, 1944 and interes...the scope of show cause notice. The proposal in the show cause notice was to recover the amount under Section 11D of ...under Section 11DD should not be recovered from them. The Original Adjudicating Authority upheld the demand and imposed penalty of equal amount of duty demanded. On an appeal filed by the appellant...
...Section 11D of Central Excise Act, 1944.
3. Accordingly, Revenue appeal is dismissed. (Dictated...) dated 19.7.2004 passed by the Commissioner of Central Excise (Appeals), Salem) CCE, Salem Appellant M/s. Hindustan Petroleum Corporation Ltd. Respondent Appearance Shri B. Balamurugan, AC (AR...invoice did not show higher amount collected representing excise duty. Therefore, it was held that Section 11D does not apply to the case.
2. Revenue has no evidence to disturb the...
...Section 11D of Central Excise Act, 1944, an amount of Rs. 15,642/- was liable to be recovered ...Section 11D of Central Excise Act, 1944 with consequential penalty and interest in terms of para 6 there...under Section 11D of Central Excise Act 1944. He did not hold anything against the assessee on interest...
..., they were paying 8% amount under Rule 57CC at the time of clearance of goods. The appellants were showing the Central Excise duty at 8% in their invoices where the goods were cleared without payment ...the benefit of Modvat credit in respect of inputs used in the excisable as well as non-excisable goods. As the appellants were not paying any Central Excise duty in respect of some of the products...-excisable goods by mistake, therefore, they are liable for this refund.4. The contention of the Revenue is that the appellants were collecting this 8% as Central Excise...
...in RG 23 part-2 account under the provisions of Rule 57CC of Central Excise Rules, 1944 ought to have been borne by the appellant and the amount collected from the buyers represe...several decisions holding that Section 11D is not applicable in respect of 8% or 10% paid on the exempted goods as required under 11D of Central Excise Rules,...did not maintain separate accounts for the inputs used in dutiable and exempted goods as required under Rule 57CC of erstwhile Central Excise Rules, 1944. Therefore, they...
.... 12,80,485/- (Rs. 10,67,804/-under Section 11D of Central Excise Act, 1944 and Rs. 2,12,681/- .... 2,12,681/- under Section 77 of the Finance Act; and(iv) Penalty of Rs. 1000/- under Section 77 of the Act.2....Sugars Ltd. v. CCE, Visakhapatnam [ (Tri.-Bang.)] wherein it has been held that Section 11D cannot be read in isolation but with ...
...demand can be made under Section 11D of Central Excise Act, 1944. He prays that the appeal may be allowe...of credit taken and has also made demand under Section 11D in respect of duty paid and collected on the wire. He states that the issue is covered by the decision of the Tribunal in the case ...Per Dr. Chittaranjan Satapathy: Heard both sides.
2. Shri Atul Gupta, learned Company Secretary, appearing on behalf of the appellants states that during the impugned...
...Section 11D of Central Excise Act, 1944 were they bound to deposit that amount with the Govt.”?...Section 11D of Central Excise Act, 1944...Tribunal has committed gross error of law in misinterpreting the provisions of Section 11C of the Central Excise ...
...lump does not result into manufacture within the definition of manufacture as prescribed under Section 2(f) of Central Excise Act, 1944, Show Cause Notice was issued to them for recovery ...Central Excise Act, 1944. However, proceedings under Section 11D of...Central Excise Act, 1944 was dropped by the Adjudicating Authority. Against the denial of credit, they...
...11-D of the Central Excise Act, 1944 read with Rule 173-Q of Central Excise Rules, 1944.
3. Heard both the sides and perused the record.
4. So...absence of statutory provision, the appellant should have been considered for no penalty under Section 11D of Central Excise Act, 1944 read with Rule 173-Q ...duty of Rs.2,96,710/- under Section 11A of Central Excise Act, 1944 read with section 11AC of the said Act with equal amount of penalty. Learned Counse...
...imposed under Section 11-D of the Central Excise Act, 1944 read with Rule 173-Q of Central Excise Rules, 1944.3....Section 11AC of Central Excise Act, 1944. Noticing such a legislative mandate and also considering the citation by the lea...of Rs. 2,96,710/- under Section 11A of Central Excise Act, 1944 read with Section 11AC of the said Act with equal amount of penalty. Learned Counsel su...
...that “the amount discharged through Cenvat account making debit entry in respect of the amount recoverable under Section 11D of...11D of the Central Excise Act, 1944. Hence the principle laid down by the Hon’ble Tribunal applies squarely to the present case. Hence, the amount payable under Section 73A cannot be ...required to deposit the same with the Government under the provisions of Section 73A of the Act. The noticee claims that the amount stands paid from their Cenvat account as their Cenvat account was reduced...
...as to why the sum of Rs. 9,57,986/- should not be recovered from them under Section 11D of Central Excise .... They were further required to show cause as to why a sum of Rs. 14,53,536/- should not be demanded under proviso to Sub-section 1 of Section 11A of Central ...Section 35A of Central Excise Act, 1944. Therefore, the provisions of Section 35A of Central Excise Act, 1944 were examined. I find that ...
...matter are that the appellant is a registered depot of M/s. Hindustan Petroleum Corpn. Ltd. During the course of audit, it has been found that the appellants have collected Central Excise duty from its buyers in ex...notices have demanded from the appellant to deposit the excess amount collected by them 'in the name of Central Excise duty' under section 11D(1) and (1A) of the Central ...department under Section 11D of the Central Excise Act, 1944. Learned advocate appearing on behalf of the appellant have assailed the confirmation of excess amount colle...