Amendment of section 11 D.

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..... excisable goods or has collected any amount as representing duty of excise on any excisable goods which are wholly exempt or are chargeable to nil rate of duty from any person in any manner, shall forthwith pay the amount so collected to the credit of the Central Government."; (ii) in sub-section (2), for the word, brackets and figure "sub-section (1)", the words, brackets, figures and letter .....

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