TMI Blog2017 (1) TMI 1703X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 11D of Central Excise Act, 1944, were they bound to deposit that amount with the Government? HELD THAT:- While filing the monthly returns for the period September, 1991 to January, 1993, the assessee had collected central excise duty @ ₹ 85 per quintal on 84890 quintals of VP Sugar amounting to ₹ 72,15,650/- from the buyers but had deposited the Central Excise duty @ S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is bound to deposit such excess amount with the Government in view of the provisions of Section 11D of the Central Excise Act. The questions of law are, therefore, answered in favour of the department and against the assessee. - Central Excise Appeal No. 240 of 2012 - - - Dated:- 30-1-2017 - Bharati Sapru and Vinod Kumar Misra, JJ. Shri Zafar Moonis, Sr. Standing Counsel and R.C. Shu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty should not be vigilant or even be careful in their act and nature of business as per the provisions of the law? 3. From a reading of the facts of the case it becomes clear that while filing the monthly returns for the period September, 1991 to January, 1993, the assessee had collected central excise duty @ ₹ 85 per quintal on 84890 quintals of VP Sugar amounting to ₹ 72,15,650/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Government in view of the provisions of Section 11D of the Central Excise Act. 5. Learned Counsel for the appellant has relied on a decision of Hon ble Apex Court in the case of Kisan Sahkari Chini Mills Ltd. v. Collector of Central Excise, Allahabad reported in 2005 (182) E.L.T. 26 (S.C.) and this decision has been followed by this Court also in the case of same assessee in Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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