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    <title>Rule 8, Section 11A2[B], section 11 A, section 11 D.</title>
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    <description>Rule 8 prescribes the manner of payment of excise duty and addresses defaulter procedures. Section 11 establishes recovery powers for sums due to the government. Separate statutory provisions set out recovery for duties not levied or short-paid, interest on delayed payment of duty, penalties for short-levy or non-levy, and the obligation to deposit duties collected from buyers with the Central Government.</description>
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