Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1987 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1987 (2) TMI 180 - AT - Central ExciseExtract: .......deposit is only a provisional payment of amount against which the actual liability has to be adjusted. Rule 11 has no applicability in such cases. The ratio of the Tribunal in the case of Niranjan Battery (supra) is also in favour of the respondents. On this ground therefore, the order of the Collector (Appeals) has to be upheld. 6.Appeal rejected.
|