Section 11D of Central Excise Act: Two Conditions for Liability and Excess Duty Collection Explained.

For invoking the provisions of Section 11D, two conditions have to be fulfilled viz. the person should be liable to pay the duty under Central Excise Act and the duty collected in excess by the said person represent the duty of Central Excise - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X