Sale of Exempted Goods by stating “Cum-Duty-Price” – Does it mean the assessee has collected duty from the buyer?

In Bata India Limited reported in 2007 -TMI - 1611 - CESTAT,KOLKATA an interesting issued came before the honorable tribunal (CESTAT) that where price has been indicated as "Cum-Duty-Price" and cleared as exempted goods, whether the provisions of Section 11D are applicable where the assessee is required to deposit the amount if collected in the name of Central Excise Duty.

In the instant case, CESTAT has held that mere filing such price-list alone is not enough to attract the provision of Section l1D. We have seen some of the invoices which merely record the value of the goods and discount and a sales tax on the discounted value. No amount is collected through these invoices representing excise duty on these exempted goods. Therefore, the provision of Section l1D is not applicable to the facts of this case.