https://www.taxtmi.com/caselaws?id=219841 The High Court ruled in favor of the Department, holding that the respondent had to deposit the collected amount with the Central Government under Section 11D of the Central Excise Act, 1944. It was found that the duty collected in excess had to be paid to the government and that utilizing Cenvat credit for unauthorizedly collected excise duty was impermissible. The Court upheld the recovery of the duty amount with interest, imposed a penalty for rule breaches, and determined that the recovery proceedings were not time-barred. The Commissioner's order was restored, reversing the Tribunal's decision. en-us Thu, 28 Jun 2012 00:00:00 +0530 Sat, 29 Dec 2012 06:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219841 The High Court ruled in favor of the Department, holding that the respondent had to deposit the collected amount with the Central Government under Section 11D of the Central Excise Act, 1944. It was found that the duty collected in excess had to be paid to the government and that utilizing Cenvat credit for unauthorizedly collected excise duty was impermissible. The Court upheld the recovery of the duty amount with interest, imposed a penalty for rule breaches, and determined that the recovery proceedings were not time-barred. The Commissioner's order was restored, reversing the Tribunal's decision. Case-Laws Central Excise Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219841