2007 (2) TMI 505

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..... [Order]. Heard both sides. Mrs. Chandseyi Alam Gupta, learned Advocate appearing for the applicant/appellant company submits that they were availing the small-scale exemption. There is a demand against them under Section 11D of the Central Excise Act, 1944 in respect of the duty amount collected by the applicants/appellants from their customers. She argues that the said amount can be incl .....

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