https://www.taxtmi.com/caselaws?id=121771 The appeal's dismissal due to the lack of COD clearance was recalled after obtaining the clearance. The appellants were not obligated to pay additional duty under Notification 21/02 as they did not collect any extra amount from their customer. The Tribunal clarified that Section 11D applies to those required to pay duty and collect excess duty, which must be paid to the government. Since the appellants did not collect any additional amount, the pre-deposit requirement was waived during the appeal, allowing the stay petition. en-us Fri, 01 Jun 2007 00:00:00 +0530 Mon, 06 Aug 2012 12:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121771 The appeal's dismissal due to the lack of COD clearance was recalled after obtaining the clearance. The appellants were not obligated to pay additional duty under Notification 21/02 as they did not collect any extra amount from their customer. The Tribunal clarified that Section 11D applies to those required to pay duty and collect excess duty, which must be paid to the government. Since the appellants did not collect any additional amount, the pre-deposit requirement was waived during the appeal, allowing the stay petition. Case-Laws Central Excise Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121771