Rule 57CC collections outside Section 11D do not by themselves justify personal penalty for non-deposit.

Amounts collected from buyers under Rule 57CC were treated as outside Section 11D, and that position was already accepted in the earlier view referred to in the text. On that basis, mere non-deposit of such collected amounts did not, by itself, justify a personal penalty. The Tribunal therefore upheld the setting aside of the penalty and rejected the Revenue's challenge. The stated ratio is that where the collection is referable to Rule 57CC and Section 11D does not apply, failure to deposit the amount is insufficient, on its own, to sustain personal penalty.

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Issues: Whether personal penalty was sustainable for non-deposit of amounts recovered under Rule 57CC and whether such recovery attracted Section 11D.

Analysis: The amount collected from buyers under Rule 57CC was treated as not attracting Section 11D, and the earlier view in the matter had already proceeded on that basis. On the penalty question, the Tribunal accepted that mere failure to deposit the amount so collected did not justify imposition of personal penalty.

Conclusion: The penalty was not sustainable and the Revenue's challenge failed.

Final Conclusion: The order setting aside the personal penalty was upheld, and the appeal was rejected.

Ratio Decidendi: Where the amount collected is referable to Rule 57CC and Section 11D is inapplicable, non-deposit of that amount does not, by itself, warrant personal penalty.

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