2004 (10) TMI 498

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....t. Shri O.P. Arora, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Briefly the facts are that the appellant cleared the paper manufactured by him in reels on payment of duty for conversion into 'reams' to another unit of their own and from there to their depots on stock transfer basis by raising commercial invoices. The scrutiny of invoices revealed that the appel....

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.... whether an assessee is required to deposit the amounts collected representing Central Excise Duty/Cess with the Department under Section 11D of the Act. The ld. Advocate argued that even if the legal position is that an assessee is required to deposit such amounts, the Department failed to invoke this provision in the show cause notice. 4. We have perused the show cause notice as well as th....