2016 (10) TMI 955

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....nt None for the Respondents ORDER P. C. 1. This appeal of the Revenue was listed for direction only in order to find out as to whether in the light of the subsequent instructions issued by the Ministry, anything would survive in this appeal. 2. However, our attention was invited to the impugned order by Ms Cardozo. 3. We have perused the said order carefully and anxiously. 4. ....

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.... Section 11D of the Central Excise Act, 1944. The evidence that is required to be brought with regard to collection of duty from the customers was lacking. Therefore, there was no obligation to deposit or credit the fund with the amount of duty. 5. We do not think that such a finding of fact and as rendered by the Tribunal requires interference in this Court's further appellate jurisdiction....