Accounting Treatment for Uncollected Excise Duty

Dear all, 

               Excise Duty has not been collected from customers(i.e. Sales without Excise Duty) since long. But now liability arise by Court and for which no provision has been made.  Now the uncollected amount to be charged in P & L A/c. Please advice me suitable Accounting Head for the same.

     Regards,

Suvendu Laha