2000 (11) TMI 178

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....   [Order per : C.N.B. Nair, Member (T)]. - The assessee is a small scale manufacturer. It recovered certain amounts describing them as surcharge in addition to the price of the goods. The Revenue contends that the surcharge represented the excise duty payable on the goods and, therefore, amount so collected should be deposited with the Central Government in terms of Section 11D of the C....