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2013 (6) TMI 145 - HC - Central ExciseCollection of reversal of cenvat credit from Customers - Collection of amount in the guise of Central Excise duty - Section 11D of the Central Excise Act 1944. - held that:- There is no dispute in the present case between the parties that amount in question has already been deposited with the Department. The objection of department is based on Section 11D of the Act. The said provision has been considered in detail by the larger Bench of the Tribunal in Unison Metals Ltd. vs. Commissioner of Central Excise, Ahmedabad-I (2006 (10) TMI 171 - CESTAT, NEW DELHI). Recovery order issued by the Department on the basis of Section 11D of the Act was absolutely illegal and is liable to be quashed, the same has rightly been quashed by the learned Tribunal. - Decided against revenue.
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