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TMI Blog2015 (1) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that when a composite price under the administered pricing mechanism has been charged from the buyers under relevant invoices and no amount representing the same as duty of excise has been charged from the buyers, the necessary ingredients of Section 11D are not satisfied. In view of the above position, we are of the considered view that the appellant has made out a prima facie case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal. - Stay granted. - E/86183/2014-Mum - Stay Order No. S/278/2014-WZB/C-II(EB) - Dated:- 19-5-2014 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Shri Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e price includes excise duty, the appellant is recovering this element of duty through the pricing mechanism. Therefore, the appellant is liable to pay a sum equal to excise duty to the exchequer under the provisions of Section 11D(1A). It is his contention that since they are not the manufacturer of the medicines, the liability to pay duty is not cast upon them. Since they are not collecting any payment by way of excise duty from the buyers, the question of paying any amount to the exchequer equal to excise duty also does not arise. He relies upon the decision in the case of IOCL reported in 2012-TIOL-893-CESTAT-MAD in support of his contention. Accordingly, he pleads for grant of stay. 4. The learned Additional Commissioner (AR) appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the appellant, it is seen that there is no mention of any collection of any amount as representing excise duty and it is the composite price fixed by the NPPA which has been indicated. This Tribunal had occasion to consider an identical matter in the case of IOCL (cited supra) wherein it was held that when a composite price under the administered pricing mechanism has been charged from the buyers under relevant invoices and no amount representing the same as duty of excise has been charged from the buyers, the necessary ingredients of Section 11D are not satisfied. In view of the above position, we are of the considered view that the appellant has made out a prima facie case for grant of stay. Accordingly, we grant unconditional w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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