1977 (3) TMI 44

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..... as considered the points raised by the petitioners, these urged at the time of personal hearing and have also examined the records of the case. 2. The petitioners, manufacturers of Khandari sugar, working under compounded levy scheme sent their Agent on 17-3-1977 to the Sector Officer of the Central Excise, Shahbad, for deposition duty amounting to Rs. 6,866.67 for the period 22-3-1977 to 31-3-19 .....

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..... tted that as the deposit of duty for the second time was done deliberately as a precautionary measure, the payment will not be covered under the scope of rule 11 which talks of payment due to inadvertance, error or misconstruction. 3. Government of India finds that the above plea of the petitioners is acceptable. The revision application is accordingly allowed.
Case laws, Decisions, Judgement .....

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