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2018 (4) TMI 1226 - AT - Central ExciseRecovery u/s 11D of the Central Excise Act, 1944 - it was alleged that the appellant has quoted prices inclusive of excise duty and collected the excise duty and therefore the excise duty shall be payable u/s 11D - Held that: - In order to attract recovery of section 11D, the amount has to be collected as excise duty. There is no evidence to show that the appellants have indicated any excise duty separately and collected the same from the buyer. In the absence of such situation, the provisions of section 11D is not attracted - demand do not sustain - appeal allowed.
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