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2016 (11) TMI 145 - AT - Central ExciseDemand of duty u/s 11D - dealer - allegation that the appellants have collected the enhanced duties on the sale of duty paid stocks of MS/HSD - Held that: - The appellants are registered with department as Dealers and they only store the duty paid goods. Further, that appellants have not collected any excess amount representing as excise duty in their invoices when the goods were cleared from their Warangal depot - demand set aside - Decided in favor of the assessee.
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