2004 (11) TMI 398

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..... pondent. [Order]. Vide his impugned order. Commissioner of Central Excise (Appeals) has confirmed the demands against the respondent raised on the ground that the amount of 8% under provision of Rule 57CC paid and collected by the respondents from their customers is required to be deposited under provision of 11D of the Act but has set aside the personal penalty imposed upon them on the .....

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..... 02 (142) E.L.T. 57 (Tri. - Del.). 3. I agree with the ld. Advocate appearing for the respondents that failing to pay the amount collected from the buyer in terms of provision 57CC do not call for the imposition of penalties. In any case on an appeal against the same order, the Tribunal has held that such non-deposit is not covered by the provision of 11D. As such I do not find any merits in the .....

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