No Duty Demand on SSI Units Under Central Excise Act Section 11D When Excise Not Collected from Buyers.

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....Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the buyer during the time when he was availing the SSI exemption, there is no question of demanding the duty from the appellant under Section 11D.....