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2005 (3) TMI 124 - SC - Central ExciseDeposit of duty in Government's account - Duty collected from customers but not deposited in Revenue's account - Held that:- It appears that after this Section was introduced the Appellants have been asked to deposit amounts collected by them from their customers and the adjudication Order to that effect has been upheld by the Tribunal by its order dated 30th March 1998 - incentives granted to the Appellants did not permit them to collect, more than what they had themselves paid, from their customers. If they collected by way of excise, more than what they had paid, then by virtue of Section 11D they were bound to deposit that amount with the Government - Decided against assessee.
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