2009 (9) TMI 841 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI addressed a case where the respondent collected Rs. 10,681 as T.C. Cess for Textile goods but did not deposit it with the Excise Department. The respondent is contesting the levy before the Textile Appellate Tribunal. The matter was sent back to the Adjudicating Authority to monitor the outcome of the proceeding before the Textile Tribunal and determine if the sum should be paid to the Excise Department. The decision was made in open court.