2009 (2) TMI 692

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...., however, none is appearing for the respondent. 2. This application was admitted on 5-5-05 on the following substantial questions of law : (a) Whether such excess amounts collected from the buyers as representing excise duty are to be recovered by invoking Section 11D only or Section 11D read with Section 11A of the Central Excise Act, 1944? (b) Whether the provisions for recovery of penalty a....