https://www.taxtmi.com/caselaws?id=47252 The Supreme Court upheld the Tribunal's decision, ruling that the Appellants were obligated to deposit any excess excise duty collected from customers in accordance with Section 11D of the Central Excise Act. The Court emphasized the immediate payment requirement to the Central Government and concluded that the incentives received did not justify charging customers the full excise duty amount when the actual payment to the government was at a concessional rate. The appeal was dismissed, affirming the Appellants' duty to comply with the statutory provisions and deposit surplus excise duty amounts. en-us Tue, 01 Mar 2005 00:00:00 +0530 Tue, 22 Apr 2014 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47252 The Supreme Court upheld the Tribunal's decision, ruling that the Appellants were obligated to deposit any excess excise duty collected from customers in accordance with Section 11D of the Central Excise Act. The Court emphasized the immediate payment requirement to the Central Government and concluded that the incentives received did not justify charging customers the full excise duty amount when the actual payment to the government was at a concessional rate. The appeal was dismissed, affirming the Appellants' duty to comply with the statutory provisions and deposit surplus excise duty amounts. Case-Laws Central Excise Tue, 01 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47252