https://www.taxtmi.com/caselaws?id=106878 Amounts collected from buyers as representing excise duty, where the amount collected exceeded the duty deposited, are discussed as falling more appropriately under Section 11D of the Central Excise Act rather than Section 11A. The text notes that Section 11D was retrospectively amended from 12-5-2000 and that the lower authorities had not recorded findings under the correct provision. Confiscation of goods and penalty were left open for reconsideration. en-us Fri, 27 Sep 2002 00:00:00 +0530 Fri, 16 Mar 2012 11:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106878 Amounts collected from buyers as representing excise duty, where the amount collected exceeded the duty deposited, are discussed as falling more appropriately under Section 11D of the Central Excise Act rather than Section 11A. The text notes that Section 11D was retrospectively amended from 12-5-2000 and that the lower authorities had not recorded findings under the correct provision. Confiscation of goods and penalty were left open for reconsideration. Case-Laws Central Excise Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106878