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2017 (2) TMI 1169 - CESTAT MUMBAIManufacture - drawing of wire whether amounts to manufacture or not? - recovery u/s 11D - Held that: - From the plain reading of the Section 11D, the amount u/s 11D can be recovered only in a case where the assessee collected any amount in excess of duty assessed or determined and paid on any excisable goods from the buyer of such goods, in any manner, as regards duty of excise. Therefore, even if any excise duty the assessee collected from the buyers of the goods and if the same has been paid to the Government's account, Section 11D has no application - In the present case, the duty was assessed by the respondent and the same was paid to the Govt. account. Therefore, no amount remained to be paid to attract Section 11D - appeal dismissed - decided against Revenue.
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