Amendment of Section 11D - Central Excise Act

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....b-section (1), the following sub-section shall be inserted, namely:— ''(1A) Every person, who has collected any amount in excess of the duty assessed or determined and paid on any excisable goods....

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....on (1) or sub-section (1A), as the case may be," shall be substituted; (iii) in sub-section (4),— (a)  for the words, brackets and figures "sub-section (1) or sub-section (3)", the words,....