https://www.taxtmi.com/caselaws?id=122152 The Appellate Tribunal CESTAT, AHMEDABAD allowed the appeal challenging duty demand on recovered Central Excise duty from buyers for imported fuels distributed in India. The demand under Section 28B of Customs Act for not depositing excess collection of CVD to the Government was set aside. The Tribunal emphasized the necessity of proper disclosure and actual collection of duty to ascertain liability correctly, noting that the Section applies to the collection of any amount as duty, which was not the situation in this case. en-us Fri, 24 Nov 2006 00:00:00 +0530 Wed, 08 Aug 2012 18:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122152 The Appellate Tribunal CESTAT, AHMEDABAD allowed the appeal challenging duty demand on recovered Central Excise duty from buyers for imported fuels distributed in India. The demand under Section 28B of Customs Act for not depositing excess collection of CVD to the Government was set aside. The Tribunal emphasized the necessity of proper disclosure and actual collection of duty to ascertain liability correctly, noting that the Section applies to the collection of any amount as duty, which was not the situation in this case. Case-Laws Customs Fri, 24 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122152