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TMI Blog2018 (4) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... 1D, the amount has to be collected as excise duty. There is no evidence to show that the appellants have indicated any excise duty separately and collected the same from the buyer. In the absence of such situation, the provisions of section 11D is not attracted - demand do not sustain - appeal allowed. - Appeal No. E/600/2010 - Final Order No. 40266 / 2018 - Dated:- 1-2-2018 - Ms. Sulekha Beevi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trict collector is produced to the ACCE to the effect that such goods are cleared for the intended use given in the notification. The appellants produced the certificate of the District Collector and also availed the exemption. The pipes were cleared on payment of duty till the certificate of District Collector was received. However, on receipt of the certificate, the pipes were cleared without pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d any amount representing duty of excise . In the present case, the appellant has not collected any amount describing it as excise duty. The invoice did not show any excise duty separately. The appellant agreed to supply the pipes on a composite price. The department has issued the show cause notice alleging that the appellant has collected excise duty. He submitted that in the appellant s own ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 1D is not attracted. The Tribunal in the final order cited supra has analyzed the issue and observed as under: - We note that even otherwise to apply the provisions of section 11D(1), it is to be clearly established that the appellant did collect any amount, in excess of excise duty payable, as if representing excise duty to invoke such provision. In the present case, no such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately so that the buyer has paid any money representing excise duty to the appellant. In the absence of such situation, the provisions of Section 11D cannot be attracted and the impugned order is without merit. 6. Following the above decision, we are of the view that the demand cannot sustain. The impugned order is set aside and the appeal is allowed with consequential relief, if any. (Op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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