2019 (3) TMI 1274

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....or Appellant Shri Gyanendra Kumar Tripathi, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa On matter being called nobody appeared for the appellant in spite of notice of hearing having been sent well in advance. Accordingly, we have heard learned A.R. and have gone through the impugned orders. 2. The appellant is engaged in the manufacture of Excisable Goods and ....

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....ustomers but have not deposited the same with the Revenue. 4. In view of the above, proceedings were initiated against them by way of issuance of Show Cause Notice dated 18/05/2012 raising a demand of duty of Rs. 90,594/- in terms of Section 11D of the Central Excise Act, 1944. The said Show Cause Notice culminated into an order passed by the Original Adjudicating Authority confirming the deman....

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.... to the credit of the Central Government.]" 6. After reading the above provision, we arrive at a simple conclusion that where an assessee has collected duty of Excise from their customers by representing the same as duty of Excise but has not deposited the same with the Revenue, the said provisions would come into play. In the present case, there is no finding by the Authorities Below that the ....