https://www.taxtmi.com/caselaws?id=78421 The Tribunal held that Section 11D of the Central Excise Act, 1944 was not applicable in the case as there was no retention of the amount by the appellant for the levy of central excise duty. The Tribunal emphasized that the case only required a determination of the applicability of Section 11D based on the factual position, rather than delving into the discharge modality of duty liability. Consequently, the Tribunal allowed the appeal, providing consequential relief to the appellant in accordance with the law. en-us Wed, 09 Dec 2009 00:00:00 +0530 Mon, 15 Nov 2010 11:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78421 The Tribunal held that Section 11D of the Central Excise Act, 1944 was not applicable in the case as there was no retention of the amount by the appellant for the levy of central excise duty. The Tribunal emphasized that the case only required a determination of the applicability of Section 11D based on the factual position, rather than delving into the discharge modality of duty liability. Consequently, the Tribunal allowed the appeal, providing consequential relief to the appellant in accordance with the law. Case-Laws Central Excise Wed, 09 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78421