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2014 (4) TMI 135 - AT - Central ExciseDuty demand - collection excess duty from customers on sale of import goods - It was noticed by the departmental officers that the appellants were charging excess amount from their customers on duty paid stocks though the duty earlier paid by them at the lower rate. Since the excess amount was not paid by the appellants to the department the same is recoverable from the appellants under Section 11D of the Central Excise Act along with interest under Section 11AB of the Act - Held that:- duty under Section 11D of the Central Excise Act cannot be demanded on imported custom duty paid goods - Following decision of Hindustan Petroleum Corpn. Ltd. Vs. CCE, Chandigarh [2012 (6) TMI 246 - CESTAT, MUMBAI] - Decided in favour of assessee.
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