2005 (3) TMI 124

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..... llected by them from their customers and the adjudication Order to that effect has been upheld by the Tribunal by its order dated 30th March 1998 - incentives granted to the Appellants did not permit them to collect, more than what they had themselves paid, from their customers. If they collected by way of excise, more than what they had paid, then by virtue of Section 11D they were bound to depos .....

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..... ds as follows : "Section 11D. Duties of Excise collected from the buyer to be deposited with the Central Government. - (1) Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder every person who has collected any amount from the buyer of any goods in any manner as repr .....

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..... ave been asked to deposit amounts collected by them from their customers and the adjudication Order to that effect has been upheld by the Tribunal by its order dated 30th March 1998. 7. On 1st August 1994 they were issued another show cause notice directing them to deposit the amounts collected by them during the period January 1994 to February 1994. The demand of Rs. 4,30,004/- has been confirm .....

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