2017 (1) TMI 1703

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....i Vrindavan Mishra, for the Respondent. ORDER Heard Sri Parv Agrawal, Learned Counsel for the appellant-department and Sri Vrindavan Mishra, Learned Counsel for the respondent. 2. This is an appeal filed by the Central Excise Department under Section 35G of the Central Excise Act, 1944 for the period September, 1991 to January, 1993, the questions of law sought to be answered are hereunder....

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....d the Central Excise duty @ Rs. 52/- per quintal on the said quantity. It thus, becomes clear that the assessee had retained certain sums with them, which they had collected in excess. Therefore, a notice under Section 11D of the Central Excise Act, 1944 was issued for the recovery of the said amount. 4. This very issue has been finally settled by Hon'ble Apex Court in which the Hon'ble Apex....