2008 (4) TMI 572

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....vi, SDR, for the Respondent. [Order]. - The appellants had, during 2002-03 sold their product [cotton yarn on cones] through consignment agents viz. M/s. Apsara Textile Mills,  [consignment agent]. At the time of clearance of the goods from factory, duty was paid at the rate of 16% (BED) and also AED thereon. The consignment agents collected duty from buyers on the same goods at the rat....

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.... the demand against the appellants under Section 11D. 2. Learned counsel has made an endeavour to show that Section 11D might not be applicable to this case inasmuch as the appellants had not collected any excess duty directly from the buyers of the consignment agents. Learned SDR has rebutted this plea by referring to the text of Section 11D. Section 11D(1) reads as under:- "Section 11....

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....o the credit of the government. Such person may collect such amount directly from the buyer of such goods or through intermediaries like consignment agents. Such situations, in my considered view, are covered by the expression "in any manner" used in the text of the provision. In other words, it is not necessary that a person who collected any excess amount of duty unauthorizedly from the buyer of....