https://www.taxtmi.com/caselaws?id=263897 The Tribunal held the appellant liable under Section 11D of the Central Excise Act, 1944 for collecting amounts representing Central Excise duty from buyers but retaining them instead of depositing to the Government. The Tribunal set aside the confiscation of goods due to incomplete documentation and discrepancies in invoices. Additionally, the appellant was found to have collected excess excise duty from buyers by maintaining two sets of invoices with different details, leading to the conclusion that they had indeed collected excess amounts. The appeal was disposed of accordingly with these findings. en-us Tue, 14 Jul 2015 00:00:00 +0530 Mon, 08 Feb 2016 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263897 The Tribunal held the appellant liable under Section 11D of the Central Excise Act, 1944 for collecting amounts representing Central Excise duty from buyers but retaining them instead of depositing to the Government. The Tribunal set aside the confiscation of goods due to incomplete documentation and discrepancies in invoices. Additionally, the appellant was found to have collected excess excise duty from buyers by maintaining two sets of invoices with different details, leading to the conclusion that they had indeed collected excess amounts. The appeal was disposed of accordingly with these findings. Case-Laws Central Excise Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263897