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TMI Blog2018 (6) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... nt have collected the amount in the name of excise duty during the exemption limit, whatsoever the price was charged, therefore, the price for sale of the goods and no element of excise duty was involved. From the plain reading of Section 11D, it can be seen that when any person who has collected any amount from the buyer of any goods in any manner is representing duty of excise, shall forthwith would pay amount so collected to the credit of the Central Government - in the present case, no amount was collected representing duty of excise during the exemption limit - the demand was raised without any basis u/s 11D, hence is not sustainable. Appeal allowed - decided in favor of appellant. - Appeal No. E/401/09 - A/86445/2018 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice before and after the crossing of SSI exemption limit. Therefore, it was presumed that the price charged during the exemption limit is inclusive of excise duty. However, the appellant have not collected the excise duty from the customers during the exemption limit of ₹ 30 lakhs. Section 11D is applicable only when the assessee collect the amount representing as excise duty and do not deposit to Govt. exchequer, which is not a case here. Therefore, the entire demand is without any basis. He also submits that there is no suppression of facts on part of the appellant, therefore, the extended period is not invocable and penalty is also not imposable on the appellant. He placed reliance on the following judgments:- (a) Mayfair Polym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ON [11D. Duties of excise collected from the buyer to be deposited with the Central Government. - (l) Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder, [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 excise, shall forthwith pay the amount so collected to the credit of the Central Government. From the plain reading of the above Section 11D, it can be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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