2004 (6) TMI 529

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..... simhamurthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)].- The appellants are required to pre-deposit duty amount of Rs. 1,00,92,340/-. The appellants had paid 8% duty to the Govt. account by debiting in their PLA or in Cenvat account in view of the fact that they had used common inputs for dutiable and non-dutiable final products while clearing the same. The depa .....

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..... Section 11D, if the amounts have been realised from the customers. 2. On a careful consideration and on perusal of the entire record, we notice that appellants had already deposited 8% of duty in terms of Rule 57CC of Central Excise Rules. They had only collected that amount from their customers and prima facie the same is not required to be deposited to Govt. under Section 11D of the Act. Prim .....

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