2006 (2) TMI 420 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case represented by Shri R. Santhanam, Advocate for the Appellant and Shri S. Kumar, DR for the Respondent, found that duty collected by the appellant from buyers but not deposited to the revenue must go to the revenue under Section 11A or 11D of the Central Excise Act. The appeal was rejected.