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TMI Blog2013 (3) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... However, penalty of Rs. 10,000/- is upheld as the assessees had not submitted relevant details in their monthly return. - Partly in favor of assessee Demand u/s 11D - recovery of cenvat credit reversed - held that:- in the light of the decision of the Larger Bench of the Tribunal in Unison Metals Ltd. v. Commissioner of Central Excise, Ahmedabad - [2006 (10) TMI 171 - CESTAT, NEW DELHI], Section 11D is not applicable since the amount of 8% or 10% has already been paid to the Revenue and no amount is retained by the assessee. - Decided in favor of assessee. - E/631/2003 - 377/2011 - Dated:- 1-3-2011 - Ms. Jyoti Balasundaram and Dr. Chittaranjan Satapathy, JJ. Shri S. Muthuvenkataraman, Advocate, for the Appellant. Ms. Indira ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned amount, together with interest, and penal action was also proposed. Show-cause notice dated 9-10-2002 (covered the period Apr. 01, Feb. 02 and Mar. 03) was issued on the ground that BHEL was not eligible to exemption from payment of duty under Notification No. 10/2007-C.E., dated 1-3-2007 in respect of clearances to the Institute of Plasma Research, Gandhinagar, Gujarat, and hence BHEL was liable to pay duty @16% and that after reversal of 8% on sale value, BHEL had collected 8% from customers by raising commercial invoices and was therefore liable to pay the amount so collected to the credit of the Central Government, as per Rule 11D of the Central Excise Act, 1944. Out of the demand of Rs. 33,53,362/- in the notice dated 9-10-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, Ahmedabad - 2006 (204) E.L.T. 323 (Tri.-LB) = 2006 (4) S.T.R. 491 (Tribunal-LB)] holding that Section 11D provides that any amount which has been collected as excess duty and not paid to the credit of the Central Government shall be liable to be recovered but in the case of payments made under erstwhile 57CC (1), Section 11D is not applicable since the amount of 8% or 10% has already been paid to the Revenue and no amount is retained by the assessee. We also note that on the basis of the above Larger Bench decision Circular No. 870/8/2008-CX, dated 16-5-2008 was issued clarifying that since the amount of 8% or 10% is paid to the Government in terms of erstwhile Rule 57CC of the Central Excise Rules, 1944 or Rule 6 of the CENVAT Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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