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TMI Blog2014 (1) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT, NEW DELHI]- 8% amount paid in terms of Rule 6 and collected from the buyers would not attract the provisions of Section 11D inasmuch as the amount collected from the buyer already stands deposited with the Revenue – the condition of pre-deposits waived till the disposal – Stay granted. - E/3437-3439/2012 - Stay Order No. 56402-56404/13 - Dated:- 20-2-2013 - MS. ARCHANA WADHWA AND SH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. Vs. CCE -2006 (204) ELT 323 (Tri.-LB), it stands held that 8% amount paid in terms of Rule 6 and collected from the buyers would not attract the provisions of Section 11D inasmuch as the amount collected from the buyer already stands deposited with the Revenue. We also note that though the appellant has placed reliance on the said Larger Bench decision, Commissioner has chosen to ignore the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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