2025-VIL-2053-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Section 11D of Central Excise Act, 1944 – Demand of duty – Sustainability – Appellant company is engaged in manufacture of excisable goods – Department alleged that Appellant had sold excisable goods to Satabdi Pvt. Ltd. on ex-factory basis by issuing Central Excise invoices, but not sending goods actually to buyer – Department issued show cause notice proposing recovery of central excise duty from Appellant in terms of Section 11D of the Act – Commissioner confirmed demand as proposed in show cause notice – Whether demand confirmed in impugned order against Appellant under Section 11D of the Act is sustainable – HELD – Authorised representative of Appellant had categorically stated that they have sold goods to Satabdi on ex-factory basis against Central Excise invoices and payments were received by Account Payee Cheques. Section 11D of the Act can be invoked to recover duty when Appellant had collected any amount as central excise duty from customers and not deposited same to Government account. Appellant had raised central excise duty in invoices raised by them to their customer (Satabdi), collected duty from customer and deposited same in government account. There is no necessity to invoke provisions of Section 11D of the Act to recover duty again, as same had already been deposited in government account. Demand confirmed against Appellant under Section 11D of the Act is not sustainable and hence, it is set aside – Appeals allowed
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