9911796707
TMI Blog2004 (7) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides. 2. Shri K.S. Ravishankar learned Advocate appearing for the appellants pleaded that in this case, the appellants have been asked to pay an amount of Rs. 1,76,956/- collected by them from their customers as duty under Section 11D of the Central Excise Act. He said that the adjudicating authority in Para 18 of his order has given a clear finding that pumps classifiable under Head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) can work only if the expression duty appearing in Section 11D(1) is considered as duty on final end-products. He relied on the decision of this Bench of the Tribunal in the case of Bripanil Industries Ltd. v. CCE, Bangalore, 2002 (144) E.L.T. 391, and pleaded that every person liable to pay duty under Central Excise Act could only be directed to pay such amount collected forthwith in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was being paid on the pumps cleared by the appellants. The classification at nil duty was settled only in 2001. The departmental investigation has proved that appellants have issued more than one invoice bearing the same No. The appellant could not rebut this evidence. The appellants had also pleaded before the Commissioner (Appeals) that Section 11D is not applicable when the pumps are exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the same to the Govt. He stated that, if exemption is given it does not mean that the goods are not liable to pay duty. The liability of to pay duty is there on the goods but due to exemption the duty payable becomes nil. However, if they collect certain amount as duty of excise over and above the nil rate of duty, the same is liable to be paid to the Govt in view of Section 11D. 5. We have ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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