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2004 (12) TMI 261 - AT - Central ExciseExtract: .......t it follows that even if excess duty has been collected, Section 11D will come into play only if the goods are excisable. Imported goods cannot be held to be excisable. Hence, as rightly held by CEGAT, Section 11D is not applicable to them. 7.In view of the above findings, the Revenue s appeal is dismissed. (Pronounced in open Court on 16-12-2004)
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