Query -accounting entries

It can be done, but at the end of every month such excise duty levied should be transferred to current liabilities.

IT SHOULD BE UNDER CURRENT LIABILITY                               

ALL TAXES AND DUTY IS ALWAYS LIABILITIES NOT INCOME WHICH WE HAVE TO PAY TO GOVT. IN

CURRENT PERIOD OR FUTURE PERIOD . 

I think the entry should be-
 

Dr.  Debtor A/c   100

Dr. ED received   12

Cr. Sales A/c       100

Cr. ED Payable    12

Please correct me if my understanding is incorrect

Entry should be like this

Debtor A/c  Dr                               112

  To Excise payable A/c                               12

  To Sales A/c                                              100