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2010 (9) TMI 288 - AT - Central ExciseDemand/Recovery – Differential duty - Excise duty charged/collected by assessee from their customers were not specifically mentioned - invoices raised do not represent any amount collected as duty of Excise - the provisions of Section 11D are applicable only to that amount which stands collected by the assessee from their customers by representing the same as duty of Excise – invoices do not represent any amount collected as duty of Excise, the provisions of Section 11D are not applicable – demand set aside
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