https://www.taxtmi.com/caselaws?id=123204 The Tribunal allowed the appeal by M/s. Sri Raja Vinayagar Mills Ltd., vacating the penalty imposed under Section 11AC. The judgment emphasized the importance of complying with statutory provisions on duty collection and refund, clarifying that returning excess duty to buyers does not negate the obligation to deposit the amount with the Government. en-us Mon, 07 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 12:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123204 The Tribunal allowed the appeal by M/s. Sri Raja Vinayagar Mills Ltd., vacating the penalty imposed under Section 11AC. The judgment emphasized the importance of complying with statutory provisions on duty collection and refund, clarifying that returning excess duty to buyers does not negate the obligation to deposit the amount with the Government. Case-Laws Central Excise Mon, 07 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123204