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TMI Blog2019 (3) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- Where an assessee has collected duty of Excise from their customers by representing the same as duty of Excise but has not deposited the same with the Revenue, the said provisions would come into play. In the present case, there is no finding by the Authorities Below that the appellant has collected any amount of Excise duty from their customers, which does not stand deposited by them with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Absent on Call, for Appellant Shri Gyanendra Kumar Tripathi, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa On matter being called nobody appeared for the appellant in spite of notice of hearing having been sent well in advance. Accordingly, we have heard lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sive of VAT Tax, etc. As such, Revenue entertained a view that the appellant have collected the duty of Excise from their customers but have not deposited the same with the Revenue. 4. In view of the above, proceedings were initiated against them by way of issuance of Show Cause Notice dated 18/05/2012 raising a demand of duty of ₹ 90,594/- in terms of Section 11D of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hargeable to nil rate of duty from any persons in any manner, shall forthwith pay the amount so collected to the credit of the Central Government.] 6. After reading the above provision, we arrive at a simple conclusion that where an assessee has collected duty of Excise from their customers by representing the same as duty of Excise but has not deposited the same with the Revenue, the said pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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