https://www.taxtmi.com/caselaws?id=50056 The Appellate Tribunal CEGAT, Court No. I, New Delhi held that the assessee, a small scale manufacturer, was not required to deposit surcharge collected as excise duty with the Central Government under Section 11D of the Central Excise Act. The Revenue failed to substantiate that the surcharge constituted excise duty, leading to the rejection of the appeal for lack of evidence. en-us Fri, 03 Nov 2000 00:00:00 +0530 Thu, 19 Aug 2010 14:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50056 The Appellate Tribunal CEGAT, Court No. I, New Delhi held that the assessee, a small scale manufacturer, was not required to deposit surcharge collected as excise duty with the Central Government under Section 11D of the Central Excise Act. The Revenue failed to substantiate that the surcharge constituted excise duty, leading to the rejection of the appeal for lack of evidence. Case-Laws Central Excise Fri, 03 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50056