https://www.taxtmi.com/caselaws?id=78656 Section 11D required a factual basis that the assessee had collected an amount as excise duty and was liable to pay it to the Central Government; the Tribunal had rejected the Revenue's factual case, and the HC held that those findings could not be reappreciated in an appeal confined to substantial questions of law. The challenge based on the circular also failed because there was no indication that the point had been urged before the Tribunal. The Rule 6 plea likewise did not create a legal basis to disturb the Tribunal's order merely because separate accounts were not maintained. No substantial question of law arose. en-us Wed, 03 Mar 2010 00:00:00 +0530 Tue, 07 Dec 2010 12:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78656 Section 11D required a factual basis that the assessee had collected an amount as excise duty and was liable to pay it to the Central Government; the Tribunal had rejected the Revenue's factual case, and the HC held that those findings could not be reappreciated in an appeal confined to substantial questions of law. The challenge based on the circular also failed because there was no indication that the point had been urged before the Tribunal. The Rule 6 plea likewise did not create a legal basis to disturb the Tribunal's order merely because separate accounts were not maintained. No substantial question of law arose. Case-Laws Central Excise Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78656