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TMI Blog2015 (2) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... SC pipes were supplied at a composite price which was inclusive of all the taxes and in terms of the contract terms, the appellant were not to be reimbursed any taxes by the Rajasthan Public health engineering department. The appellant, in respect of these supplies of PSC pipes claimed the duty exemption under notification no. 6/02-CE (Serial No 196-A) which exempts the pipes needed for delivery of water from its source to the water treatement plant or from there to the storage facility subject to the condition specified in this notification. The condition specified in this regard is that the certificate issued by District Collector/ District Magistrate/ Deputy Commissioner of District in which the plant is located i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 1,72,80,890/-, which according to the Commissioner had been recovered by the appellant from their customer PHED as excise duty in excess of the duty mentioned in the invoices/returns and which has not been paid by them to the Central Government. Against this order of the Commissioner this appeal has been filed by the appellant, along with stay application. 2. Heard both the sides in respect of stay application. 3. Shri R. Sudhindra, Advocate, the Ld. Counsel for the appellant, pleaded that in terms of the appellant s contract with Rajasthan Public Health Engineering Department (PHED), the supply of PSC pipes was to be made at a consolidated rate which was to be inclusive of octroi and all taxes and duties and no payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal and recovery thereof be stayed. 4. Shri Pramod Kumar, Ld. Jt. CDR opposed stay application by reiterating the findings of the Commissioner in the impugned order and in this regard he drew attention to the Commissioner s findings in para 22.12 of the impugned order wherein relying upon the contents of para B, C and D of the grounds of the writ petition filed by the appellant, the Commissioner has concluded that the appellant had recovered an amount representing excise duty from PHED which was not paid to the department. 5. We have considered the submissions from both the sides and perused the records. The PSC pipes have been supplied by the appellant to Public health Engineering Department of Rajasthan by claiming full ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the contract price which is inclusive of all the taxes, would also have included Central Excise duty in respect of which the appellant had claimed exemption and which has been allowed. 6. Under section 11D(1) every person who is liable to pay excise duty under this act or rules made there under and has collected any amount in excess of the duty assessed or determined and paid on any excisable goods under this act or rules made there under, from the buyer of such goods in any manner as representing excise duty, shall forthwith pay the amount so collected to the Central Government. The point of dispute is as to how it is to be determined as to whether an assessee has collected an amount representing excise duty from his customers, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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