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2004 (10) TMI 498 - CESTAT, BANGALOREExtract: .......e Central Excise Act. Any person who collects any amount representing Excise Duty is bound to deposit the same in the Government Treasury. The appellant did collect extra duty/cess from his customer but failed to deposit the same. The order of the lower appellate authority confirming the demand therefore has to be upheld. 5. The appeal is rejected.
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