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2011 (5) TMI 430 - CESTAT, NEW DELHIDemand - differential excise duty - Scrutiny - Classification - notification No. 130/83 dated 27.4.83 - the benefit of exemption was granted by the Government under the said Act knowing well that such exemption was meant for those manufacturers who are entitled to avail the incentive benefit under the Incentive Scheme dated 4.11.1987 - Once it is not disputed that whatever amount that was collected by the appellants was in terms of the said scheme, one fails to understand how the said amount can be considered as an amount of duty in excess and determined under the said Act or Rules made thereunder to attract section 11D of the Act - Once it is clear that the amount collected cannot be recovered under section 11D, it is not necessary to deal with other issues raised by the appellants in the matter in hand - Decided in favour of the assessee
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