https://www.taxtmi.com/circulars?id=6283 Deposits of duty or penalty required to be made pending adjudication under the statutory appeal provision must be accounted for from the initial stage as remittance of duty and booked directly to the final excise revenue head in Government accounts, rather than to a separate deposit head, consistent with departmental instructions that provisionally collected duties, fines and penalties be treated as revenue receipts pending adjudication. en-us Mon, 23 Aug 1993 00:00:00 +0530 Wed, 01 Jul 2009 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6283 Deposits of duty or penalty required to be made pending adjudication under the statutory appeal provision must be accounted for from the initial stage as remittance of duty and booked directly to the final excise revenue head in Government accounts, rather than to a separate deposit head, consistent with departmental instructions that provisionally collected duties, fines and penalties be treated as revenue receipts pending adjudication. Circulars Central Excise Mon, 23 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6283