2009 (12) TMI 468

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..... ellant. Considering averment of assessee, learned Appellate Authority was of the same view and charge framed against the appellant in the show cause notice was upheld. Held that - nothing made out by authorities below that appellant retained amount calling for recovery. Section 11D of Act not invocable in absence of retention of public money. - E/226/2006 - 11/2010-EX(PB) - Dated:- 9-12-2009 - .....

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..... lue for chargeability of duty. Also the ld. Adjudicating Authority found that the amount so collected by the buyer giving rise to liability was discharged from cenvat credit account. Such factual position enabled him to construe that Section 11D was against the appellant. Considering averment of assessee, learned Appellate Authority was of the same view and charge framed against the appellant in t .....

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..... ection 11D of the Act. Accordingly, adjudication and appellate order are in consonance with law relating to payment of duty. 4. Heard both sides and perused the records. 5. Thorough exercise of the matter was done to know factual position of the matter till that reached first appeal level. Although premises of proceeding was invoking Section 11D of the Act, element of such section found to be .....

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