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2009 (12) TMI 468 - AT - Central ExciseDemand - Excess Collection - Adjudicating Authority found that the amount so collected by the buyer giving rise to liability was discharged from cenvat credit account. Such factual position enabled him to construe that Section 11D was against the appellant. Considering averment of assessee, learned Appellate Authority was of the same view and charge framed against the appellant in the show cause notice was upheld. Held that - nothing made out by authorities below that appellant retained amount calling for recovery. Section 11D of Act not invocable in absence of retention of public money.
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