https://www.taxtmi.com/caselaws?id=241086 The Tribunal dismissed the appeals, upholding the demands made by the Revenue. It found that Section 11D of the Central Excise Act applied retrospectively, requiring the deposit of excess duty collected from customers. The Tribunal rejected the argument that Section 11D did not cover Additional Duty of Excise, emphasizing the obligation to deposit duty amounts with the Government. It also upheld the allegation of suppression with intent to evade payment of duty, emphasizing the need to comply with legal requirements regarding duty collection and payment. en-us Wed, 06 Mar 2013 00:00:00 +0530 Wed, 23 Apr 2014 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241086 The Tribunal dismissed the appeals, upholding the demands made by the Revenue. It found that Section 11D of the Central Excise Act applied retrospectively, requiring the deposit of excess duty collected from customers. The Tribunal rejected the argument that Section 11D did not cover Additional Duty of Excise, emphasizing the obligation to deposit duty amounts with the Government. It also upheld the allegation of suppression with intent to evade payment of duty, emphasizing the need to comply with legal requirements regarding duty collection and payment. Case-Laws Central Excise Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241086