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<h1>Section 11DD Amended: Broader Accountability for Excise Duty Collection, Including Exempt or Nil-Rated Goods Collectors.</h1> Section 11DD of the Central Excise Act is amended to expand the scope of individuals responsible for the collection of excise duty. The amendment replaces the phrase 'buyer of such goods, the person' with 'buyer of such goods or from any person or where a person 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, the person.' This change ensures that any person collecting excise duty on exempt or nil-rated goods is accountable under the Act.