2009 (12) TMI 468

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....Appellant. Shri Mahesh Rastogi, JDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - The appellant being aggrieved by order passed by Commissioner(Appeals) on 27-10-2005 upholding order of adjudication as to levy of central excise duty of Rs. 1,34,707/- under Section 11D read with Section 11A of the Central Excise Act, 1944 (hereinafter referred to as the "Act") has come in appea....

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....llected from the public has been paid to the Treasury as liability through Cenvat credit account assuming that Central excise duty collected on sale tax element comprised in assessable value was also dischargeable through Cenvat credit account. There was nothing retained by the appellant for levy of central excise duty of Rs. 1,34,707/-under section 11D, Since there was no retention of any amount,....