Excess duty liability u/s 11D affirmed, CENVAT credit allowed.

The High Court upheld the applicability of Section 11D of the Central Excise Act, 1944, for recovering excess duty collected by the petitioner, who had admitted tax liability by filing Form SVLDRS-1. The challenge to the jurisdiction of the show cause notice was dismissed, and the petitioner was held liable to pay the self-assessed duty, having already paid a partial amount. The petitioner is allowed to offset the tax liability using CENVAT credit under Rule 3(1) of the CENVAT Credit Rules, 2004, provided input tax payment is established. The court directed a review of the penalty imposition, affirming that CENVAT credit benefits cannot be denied. The petition was disposed of. .....

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