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2004 (9) TMI 260 - AT - Central ExciseExtract: .......that the respondents had collected the Textile CESS from their Customers but did not deposit with the Government does not mean that the CESS is not liable to be paid or the amount collected looses its character of the amount collected for payment of CESS. We, therefore, find no infirmity in the impugned order and reject the appeal filed by Revenue.
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