https://www.taxtmi.com/caselaws?id=250139 The judge upheld the Order-in-Appeal, dismissing the Revenue's appeal against the demand of Central Excise duty under Section 11D. It was found that the respondent's failure to deposit the duty collected from IOCL was due to a genuine clerical error in invoices, with no excess amount collected. The penalties imposed were deemed inappropriate, and the case law cited by the Revenue was considered inapplicable. en-us Fri, 25 Jul 2014 00:00:00 +0530 Mon, 12 Jan 2015 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250139 The judge upheld the Order-in-Appeal, dismissing the Revenue's appeal against the demand of Central Excise duty under Section 11D. It was found that the respondent's failure to deposit the duty collected from IOCL was due to a genuine clerical error in invoices, with no excess amount collected. The penalties imposed were deemed inappropriate, and the case law cited by the Revenue was considered inapplicable. Case-Laws Central Excise Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250139