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TMI Blog2015 (10) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... O & EXPO LTD. v. COMMISSIONER OF CENTRAL EXCISE, THANE-II (2005 (9) TMI 206 - CESTAT, MUMBAI), the learned counsel contended that the modvat credit cannot be treated as equivalent to the collection of excise duty - Again towards the end of the same paragraph, the original authority recorded a finding that once the appellant had collected duty on exempted goods, the amount collected by them representing excise duty is required to be deposited in the Government Account as per section 11D - question as to whether the appellant actually collected duty of excise from the sellers, warranting invocation of section 11D or where the appellant merely claimed modvat credit which was reversed after the issue of credit notes becomes a question of fact. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lers. After perusal of the invoices and books of accounts of the appellants, the Deputy Commissioner of Central Excise, by an order in original, passed on 8.9.2005, dropped further proceedings, on the ground that the appellant did not retain any account representing excise duty, warranting action under section 11D. 6. However, the Department filed an appeal before the Commissioner (Appeals). The first appellate authority allowed the appeal by order dated 27.9.2006, holding that the issue of credit notes would not absolve the appellant of the liability to remit, the duty collected, to the department. The appellate Commissioner relied upon a larger Bench decision of CESTAT to come to such a conclusion. The appellate Commissioner also impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on perusal of the invoices raised by the assessee for clearance of VSF Yarn that they had collected Central Excise duty equal to the amount of duty which they have paid for purchasing the raw material. 10. Again towards the end of the same paragraph, the original authority recorded a finding that once the appellant had collected duty on exempted goods, the amount collected by them representing excise duty is required to be deposited in the Government Account as per section 11D. 11. Even in the last paragraph, where the original authority decided to drop, he recorded a finding that the assessee had already issued credit notes to the parties from whom the amount representing the excise duty was collected at the time of clearance of g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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