M/s. MGM Tools Pvt. Ltd. Versus C. C. E., Indore - Central Excise - CESTAT NEW DELHI - Tri - Demand u/s 11D Whether the assessee had issued bogus invoices for 3 percent commission without supply any goods - Held that - This section is applicable to the manufacturer who has collected some amount from his customers as duty in respect of certain goods sold by him and that amount collected as duty has not been paid to the Government - When no goods have been supplied against the invoices and except for 3................................... Central Excise - Case Laws
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