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    <title>2017 (5) TMI 1297 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the appellant must deposit excess duty collected from customers with the Government under Section 11D of the Central Excise Act, 1944. Recovery of excess duty paid by the appellant was allowed within three years from the date of the show cause notice. The penalty imposed on the appellant was set aside, and the case was remanded for recalculating the demand without the penalty.</description>
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      <description>The Tribunal held that the appellant must deposit excess duty collected from customers with the Government under Section 11D of the Central Excise Act, 1944. Recovery of excess duty paid by the appellant was allowed within three years from the date of the show cause notice. The penalty imposed on the appellant was set aside, and the case was remanded for recalculating the demand without the penalty.</description>
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