Duty evasion - Whether or not the appellant collected in the ...
Appellant found guilty of duty evasion; collected Central Excise duty but failed to deposit with government. Penalty upheld.
September 12, 2015
Case Laws Central Excise AT
Duty evasion - Whether or not the appellant collected in the name of excise duty any amount from their buyers which they failed to deposit to the Government - appellant did collect amounts representing Central Excise duty and retained the same - demand and penalty confirmed - AT
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