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Though the assessee paid the excise duty at ₹ 80/- (after debiting ₹ 20/- paid on input namely Cut Tobaco) they recovered excise duty at ₹ 100/- from the customer. Thus ₹ 20/- was recovered by the assessee in excess of the duty payable and therefore to that extent ₹ 20/- can be said to be enrichment which is not permissible that is exactly for which Section 11D of the Act has been introduced - HC

Central Excise - Though the assessee paid the excise duty at ₹ 80/- (after debiting ₹ 20/- paid on input, namely, Cut Tobaco) they recovered excise duty at ₹ 100/- from the customer. .....

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