https://www.taxtmi.com/caselaws?id=119725 The appellate court ruled in favor of the appellants, granting a waiver of pre-deposit and stay of recovery regarding the differential duty amount of Rs. 23,861. The court held that the consignment agent's collection of extra duty did not make them liable for duty payment under Section 11D, and since the provision did not mention "assessee," the appellants were not within its scope. The judgment emphasized the correct interpretation of relevant provisions and the establishment of a prima facie case by the appellants, leading to a clear resolution of the dispute. en-us Fri, 02 Jun 2006 00:00:00 +0530 Thu, 12 Jul 2012 17:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119725 The appellate court ruled in favor of the appellants, granting a waiver of pre-deposit and stay of recovery regarding the differential duty amount of Rs. 23,861. The court held that the consignment agent's collection of extra duty did not make them liable for duty payment under Section 11D, and since the provision did not mention "assessee," the appellants were not within its scope. The judgment emphasized the correct interpretation of relevant provisions and the establishment of a prima facie case by the appellants, leading to a clear resolution of the dispute. Case-Laws Central Excise Fri, 02 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119725