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2005 (10) TMI 395 - CESTAT, MUMBAIExtract: .......appellant is neither a person who was liable to pay duty nor any amount representing as excise duty was collected by the appellant from the customer. Therefore, the provisions of Sections 11A and 11D are not attracted. In view of the above, we set aside the impugned order and allow the appeal filed by the appellant. (Pronounced in Court 25-10-2005)
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