2017 (2) TMI 1169

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..... h Nair The appellant is engaged in the manufacture of thinner wire from thicker wire by the process of drawing wire rods. They are availing CENVAT Credit on the input and paying excise duty on the final product i.e. drawn wire. The department s case is that since at the relevant time, the drawing of wire did not amount to manufacture, the appellant s activity is not excisable activity. Therefore, .....

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..... the amount collected by the appellant was not payable duty, hence the same is required to be credited in the Government s account in terms of Section 11D of Central Excise Act, 1944. 3. None appeared on behalf of the respondent. 4. We have carefully considered the facts of the case and perused the records. The demand was confirmed under Section 11D, which reads as under: - "Section 11D. Duties .....

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..... so paid, the Central Excise Officer may serve, on the person liable to pay such amount, a notice requiring him to show cause why the said amount, as specified in the notice, should not be paid by him to the credit of the Central Government. (3) The Central Excise Officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub-section (2), de .....

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..... person may make an application under that section in such cases within six months from the date of the public notice to be issued by the Assistant Commissioner of Central Excise for the refund of such surplus amount." From the plain reading of the above Section 11D, the amount under Section 11D can be recovered only in a case where the assessee collected any amount in excess of duty assessed or .....

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..... e should not have any grievance to the parties since the appellants had paid the amount whatever they collected and paid it completely. The relevant show-cause notice did not point out that any amount collected by the appellants as duty was not paid to the Government account." From the above findings of the impugned order, which absolutely in accordance with Section 11D, there is no substance in .....

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