Assessee exempt from depositing surcharge as excise duty per CEGAT ruling

The Appellate Tribunal CEGAT, Court No. I, New Delhi held that the assessee, a small scale manufacturer, was not required to deposit surcharge collected as excise duty with the Central Government under Section 11D of the Central Excise Act. The Revenue failed to substantiate that the surcharge constituted excise duty, leading to the rejection of the appeal for lack of evidence.

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The Appellate Tribunal CEGAT, Court No. I, New Delhi ruled that the assessee, a small scale manufacturer, was not liable to deposit surcharge collected as excise duty with the Central Government under Section 11D of the Central Excise Act. The Revenue's claim lacked evidence to prove that the surcharge was represented as excise duty. The appeal was rejected due to lack of evidence.

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