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TMI Blog2015 (9) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... loan licencee - appellant is not the manufacturer of the goods and has not paid any excise duty. They are only trading and working with the profit on the discount extended by the manufacturer on the price fixed by NPPA. We also find strength in the submission of the ld. counsel for the appellant that if at all there has to be any liability to pay any amount under section 11D it will be with the manufacturer of the goods and not with them in the facts and circumstances of the case. - Decided in favour of assessee. - Appeal No. E/86183/14-Mum - - - Dated:- 15-7-2015 - P. K. Jain, Member (T) And S. S. Garg, Member (J),JJ. For the Appellant : Shri Suresh Singh, Consultant For the Respondent : Shri V K Agarwal, Addl Comm (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods. In case of direct supplies to government hospital/dispensaries etc., loan licencees pay the appellant 12% while in case of supplies through them loan licencees give 26.5% discount on the prices fixed by NPPA. Ld. Counsel submitted that they have no excise duty liability and therefore, there is no question of their collecting any extra duty from their customers. It was submitted that price is a composite price and they are selling the goods at that composite price. The invoices received by them did not indicate any excise duty. Similarly when they sell the goods they are not indicating the excise duty element, hence there is no question of recovering excise duty. It was submitted that if at all a view is taken that the extra duty is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncee. We find that this Tribunal in the case of Hindustan Petroleum Corporation Ltd. (supra) has observed as under: 2. The matter was argued at length by Shri A.M. Setalwad, learned Counsel for the appellants and Shri M.K. Gupta, learned Jt. C.D.R. for the Revenue. After hearing rival submissions and perusal of case records, we find that the short point is whether Section 11D is applicable in the instant case. Section 11D requires that every person who is liable to pay duty under this Act or the rules made thereunder, and has collected any amount in excess of the duty assessed or determined and paid on any excisable goods under this Act or the rules made thereunder from the buyer of such goods in any manner as representing duty of exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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