Section 11D deposit order under Central Excise Act set aside after Tribunal declined to examine demand merits

The Tribunal considered whether an order directing deposit under Section 11D of the Central Excise Act could be sustained, but it did not examine the merits of the demand or decide whether the amount collected could be treated as duty. It noted the High Court's ruling on Section 11D and also declined to rule on the Department's contention that the provision contains no time limit. The appeal was allowed and the impugned order was set aside.

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Issues: Whether the order directing deposit under Section 11D of the Central Excise Act could be sustained.

Analysis: The Tribunal did not enter into the merits of the demand, including the question whether the amount collected could be treated as duty. It noted the High Court's ruling on Section 11D and declined to deal with the Department's contention that no time limit is prescribed in the provision.

Conclusion: The appeal was allowed and the impugned order was set aside.

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