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2013 (12) TMI 575 - CESTAT MUMBAIDemand u/s 11D of Central Excise Act - Goods cleared from depot at revised price – Excess amount charged - Held that:- Following BPCL Vs. CCE [2002 (5) TMI 107 - CEGAT, COURT NO. III, NEW DELHI] - No evidence has been brought on record by the Revenue to show that what was collected as prices by the appellants from their buyers represented the amount of Central Excise duty – the demands under Section 11D of the Central Excise Act 1944 are not sustainable – order set aside – Decided in favour of Assessee.
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