https://www.taxtmi.com/caselaws?id=113842 The Tribunal, led by Member (T) V.K. Agrawal, dismissed the appeal filed by M/s. Pratappur Sugar Industries Ltd. The case involved the recovery of excise duty collected from customers under Section 11D of the Central Excise Act. Despite the appellant's arguments regarding a government incentive scheme and loan repayment, the Tribunal held that the duty collected at a higher rate than paid to the government triggered Section 11D, requiring immediate payment of excess amounts to the Central Government. Citing legal precedents, the Tribunal emphasized the mandatory deposit of collected excise duty, leading to the dismissal of the appeal. en-us Wed, 31 Mar 2004 00:00:00 +0530 Tue, 08 May 2012 17:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113842 The Tribunal, led by Member (T) V.K. Agrawal, dismissed the appeal filed by M/s. Pratappur Sugar Industries Ltd. The case involved the recovery of excise duty collected from customers under Section 11D of the Central Excise Act. Despite the appellant's arguments regarding a government incentive scheme and loan repayment, the Tribunal held that the duty collected at a higher rate than paid to the government triggered Section 11D, requiring immediate payment of excess amounts to the Central Government. Citing legal precedents, the Tribunal emphasized the mandatory deposit of collected excise duty, leading to the dismissal of the appeal. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113842