https://www.taxtmi.com/caselaws?id=72998 A demand raised under Rule 10 of the Central Excise Rules, 1944 was held enforceable when confirmed under Section 11A, treated as the substituted recovery provision, with no legal infirmity found in that approach. Excise duty recovered from customers but not remitted to the Government was held to form part of the assessable value of the goods and not deductible under the valuation provision. The Collector (Appeals) was therefore affirmed and the appeal dismissed, leaving the revenue's position undisturbed. en-us Fri, 12 Jun 1987 00:00:00 +0530 Thu, 26 May 2011 14:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72998 A demand raised under Rule 10 of the Central Excise Rules, 1944 was held enforceable when confirmed under Section 11A, treated as the substituted recovery provision, with no legal infirmity found in that approach. Excise duty recovered from customers but not remitted to the Government was held to form part of the assessable value of the goods and not deductible under the valuation provision. The Collector (Appeals) was therefore affirmed and the appeal dismissed, leaving the revenue's position undisturbed. Case-Laws Central Excise Fri, 12 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72998