2000 (11) TMI 178 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. I, New Delhi ruled that the assessee, a small scale manufacturer, was not liable to deposit surcharge collected as excise duty with the Central Government under Section 11D of the Central Excise Act. The Revenue's claim lacked evidence to prove that the surcharge was represented as excise duty. The appeal was rejected due to lack of evidence.