2021 (10) TMI 892

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... xcise Act, 1944 - HELD THAT:- Much emphasis was placed on the last sentence appearing in the said circular, which predicates that the manufacturer is utilized to pay duty on any finished excisable product and which duty is collected from the buyer. This expression, though, wide enough but cannot travel beyond Section 11D of the Act and in reference to the Board Circular Bearing No. 216/50/96-CS, d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lar No. 651/42/2002-CX., dated 7-8-2002 (Annexure P-3). That circular, in our opinion, has no application to the facts of this case. It pertains to the issue of applicability of Section 11D of the Central Excise Act, 1944 (for short, 'the Act') and the subject of cash recovery of Money Credit Scheme thereunder. 4. Much emphasis was placed on the last sentence appearing in the said circular, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X