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    <title>Dealers Not Liable for Excise Duty Collection u/s 11D, Only Manufacturers Are Responsible for Petroleum Product Rates.</title>
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    <description>Collection of Excise duty from the customers, on account of fluctuation in rates of the petroleum products on the stocks lying at various depots - assessee being only a “dealer” and not a “manufacturer” - Demand u/s 11D can not be made.... - SC</description>
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