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    <title>Amendment of Section 11D - Central Excise Act</title>
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    <description>A new obligation requires any person who has collected amounts in excess of assessed duty or who has collected amounts as representing duty on wholly exempt or nil rated excisable goods to forthwith pay those amounts to the credit of the Central Government; cross references in section 11D are amended so that recovery and related provisions apply to this new remittance requirement.</description>
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      <description>A new obligation requires any person who has collected amounts in excess of assessed duty or who has collected amounts as representing duty on wholly exempt or nil rated excisable goods to forthwith pay those amounts to the credit of the Central Government; cross references in section 11D are amended so that recovery and related provisions apply to this new remittance requirement.</description>
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