2009 (7) TMI 1110

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..... Rs. 2,06,137/- towards Excise Duty realized by the appellants under invoices covering clearances of Sulphuric Acid to M/s. FACT, Cochin, (FACT). During the material period, Sulphuric Acid was exempt from payment of Excise Duty under Notification No. 6/2002-C.E., dated 1-3-2002. As the appellants had used common inputs for manufacture of dutiable and exempted final products, it had reversed 8% of t .....

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..... r the appellants submits that in terms of Section 11D of the Act, an amount would be recoverable from an assessee only if the same had been realised from its customer and not paid to the Government. In the instant case, the appellants had not realized the impugned amount from its customer FACT. He requests that the matter may be remanded to the Original Authority so that the appellants could estab .....

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..... . From the impugned order, we find that though the amount was shown as outstanding in the records of the appellants, the same had not been received by them. The demand is apparently not sustainable. In the circumstances, we find it appropriate to remit the case to the Original Authority to decide the matter afresh after hearing the appellants. The appellants shall produce material to establish th .....

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