1 MSS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO. 39 OF 2002 THE COMMISSIONER OF CENTRAL EXCISE APPLICANT Vs. M/s. RPG CABLES LTD. .. RESPONDENT Mr. A. S. Rao for applicant CORAM:SMT.RANJANA DESAI & J. P. DEVADHAR, JJ. DATE: 3/2/2009 P.C. . Respondent has been served, affidavit of service is filed, however, none is appearing for the respondent. 2. This application was admitted on 5/5/05 on the following substantial questions of law: (a) Whether such excess amounts collected from the buyers as representing excise duty are to be recovered by invoking section 11D only or Section 11D read with Section 11A of the Central Excise Act, 1944? 2 (b) Whether the provisions for recovery of penalty and interest under Section 11AC and 11AB respectively of the Central Excise Act, 1944 are invokable in respect of the recovery of the amount under Section 11D or Section 11D read with Section 11A? 3. The order of the Appellate Tribunal indicates that the appellants recovered from the customers amounts as representing excise duty on the cable jointing kits which were greater than the amounts that the manufacturer actually paid. In spite of this the appeal was allowed and the orders of the Commissioner (Appeals) confirming liability to interest under Section 11AB and penalty under Section 11AC are set aside. Hence the matter requires consideration. 4. Application is allowed. The Tribunal is directed to raise the aforesaid questions of law for the opinion of this court. The statement of case may be forwarded to this court as expeditiously as possible. Application is disposed of. JUDGE 3 JUDGE