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2004 (7) TMI 161 - AT - Central ExciseExtract: .......se though duty assessed will be nil as the pumps were subsequently held as chargeable to nil rate of duty however, the appellants have collected the impugned extra amount from customers representing duty of excise. Therefore, they are liable to pay the sum to the Central Govt. We therefore uphold the order of the Commissioner and reject the appeal.
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