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2003 (6) TMI 149 - AT - Central ExciseExtract: .......is case. 3. In view of above, since the depot of the HPCL has only recovered from the buyer the amount fixed under the administered pricing mechanism without collecting any amount representing the same as duty of excise, we are of the view that Section 11D is not attracted in this case. As such, we set aside the impugned order and allow the appeal.
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