Section 11D of Central Excise Act, 1944 does not apply to goods cleared at nil duty after 8% price reversal.

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....Duty demand u/s 11D - Whether provisions of Section 11D of Central Excise Act, 1944 would apply to the impugned goods, which were cleared at nil rate of duty after the respondent-assessee reversed 8% of total price of such goods - Held No - AT....