https://www.taxtmi.com/caselaws?id=3665 Duty paid voluntarily without protest may be treated as a deposit and appropriated under Section 11D of the Central Excise Act, 1944, so the assessee could not resist that appropriation. The assessee also lacked standing to challenge denial of duty credit to customers because the grievance belonged to the customers directly affected. However, the penalty under Rule 173Q(1)(bb) of the Central Excise Rules, 1944 was found excessive in light of the fiscal consequences already suffered through appropriation and credit denial, and was deleted. The result was partial relief to the assessee. en-us Wed, 21 Nov 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3665 Duty paid voluntarily without protest may be treated as a deposit and appropriated under Section 11D of the Central Excise Act, 1944, so the assessee could not resist that appropriation. The assessee also lacked standing to challenge denial of duty credit to customers because the grievance belonged to the customers directly affected. However, the penalty under Rule 173Q(1)(bb) of the Central Excise Rules, 1944 was found excessive in light of the fiscal consequences already suffered through appropriation and credit denial, and was deleted. The result was partial relief to the assessee. Case-Laws Central Excise Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3665