https://www.taxtmi.com/caselaws?id=221909 The High Court of Allahabad ruled against the assessee, M/s. Kisan Sahakari Chini Mills Ltd., in a case concerning the interpretation of Section 11D of the Central Excise Act related to government incentive schemes. The court held that the company must deposit the entire excise duty collected from customers and cannot retain any excess amount under the scheme. The decision affirmed that the manufacturer was obligated to comply with Section 11D and deposit the full amount collected, siding with the Department's position. en-us Tue, 02 Apr 2013 00:00:00 +0530 Sat, 08 Feb 2014 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221909 The High Court of Allahabad ruled against the assessee, M/s. Kisan Sahakari Chini Mills Ltd., in a case concerning the interpretation of Section 11D of the Central Excise Act related to government incentive schemes. The court held that the company must deposit the entire excise duty collected from customers and cannot retain any excess amount under the scheme. The decision affirmed that the manufacturer was obligated to comply with Section 11D and deposit the full amount collected, siding with the Department's position. Case-Laws Central Excise Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221909