2017 (1) TMI 1703

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.....C. Shukla, for the Appellant. Shri Vrindavan Mishra, for the Respondent. ORDER Heard Sri Parv Agrawal, Learned Counsel for the appellant-department and Sri Vrindavan Mishra, Learned Counsel for the respondent. 2. This is an appeal filed by the Central Excise Department under Section 35G of the Central Excise Act, 1944 for the period September, 1991 to January, 1993, the questions....

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....unting to Rs. 72,15,650/- from the buyers but had deposited the Central Excise duty @ Rs. 52/- per quintal on the said quantity. It thus, becomes clear that the assessee had retained certain sums with them, which they had collected in excess. Therefore, a notice under Section 11D of the Central Excise Act, 1944 was issued for the recovery of the said amount. 4. This very issue has been fin....