https://www.taxtmi.com/caselaws?id=53031 The Tribunal held that despite the goods being chargeable to nil rate of duty, the appellants were liable to pay the excess amount collected from customers as duty under Section 11D of the Central Excise Act. The Tribunal emphasized that Section 11D applies to anyone collecting an amount exceeding the duty assessed on excisable goods, regardless of the ultimate duty liability. Consequently, the appellants were required to pay the excess amount collected to the Central Government, affirming the Commissioner's order and dismissing the appeal. en-us Fri, 16 Jul 2004 00:00:00 +0530 Sat, 09 Oct 2010 11:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53031 The Tribunal held that despite the goods being chargeable to nil rate of duty, the appellants were liable to pay the excess amount collected from customers as duty under Section 11D of the Central Excise Act. The Tribunal emphasized that Section 11D applies to anyone collecting an amount exceeding the duty assessed on excisable goods, regardless of the ultimate duty liability. Consequently, the appellants were required to pay the excess amount collected to the Central Government, affirming the Commissioner's order and dismissing the appeal. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53031