TMI BlogDuty evasion - Whether or not the appellant collected in the name of excise duty any amount from their...Duty evasion - Whether or not the appellant collected in the name of excise duty any amount from their buyers which they failed to deposit to the Government - appellant did collect amounts representing Central Excise duty and retained the same - demand and penalty confirmed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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