https://www.taxtmi.com/caselaws?id=123542 The Tribunal upheld a demand under Section 11D of the Central Excise Act against the appellants for excess duty collected indirectly through consignment agents. It clarified that Section 11D covers any amount collected above the duty on excisable goods, whether directly or indirectly, to prevent unjust enrichment. The interpretation of "in any manner" in Section 11D reinforced the obligation to pay such excess duty to the government. The Tribunal dismissed the appellants' plea for abatement under Section 4(4)(d)(ii), emphasizing the need to deposit excess duty collected with the Central Government to ensure compliance with excise duty regulations and prevent unauthorized collections. en-us Fri, 11 Apr 2008 00:00:00 +0530 Sat, 15 Sep 2012 11:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123542 The Tribunal upheld a demand under Section 11D of the Central Excise Act against the appellants for excess duty collected indirectly through consignment agents. It clarified that Section 11D covers any amount collected above the duty on excisable goods, whether directly or indirectly, to prevent unjust enrichment. The interpretation of "in any manner" in Section 11D reinforced the obligation to pay such excess duty to the government. The Tribunal dismissed the appellants' plea for abatement under Section 4(4)(d)(ii), emphasizing the need to deposit excess duty collected with the Central Government to ensure compliance with excise duty regulations and prevent unauthorized collections. Case-Laws Central Excise Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123542