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    <title>1993 (3) TMI 272 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellants, clarifying that special excise duty under Section 50(1) of the Finance Act, 1982 should be calculated after determining basic excise duty and availing proforma credit/set-off. The decision emphasized the need to follow exemption notifications before levying specified excise duties, overturning the lower authorities&#039; orders.</description>
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    <pubDate>Wed, 10 Mar 1993 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=102887</link>
      <description>The Tribunal allowed the appeal in favor of the appellants, clarifying that special excise duty under Section 50(1) of the Finance Act, 1982 should be calculated after determining basic excise duty and availing proforma credit/set-off. The decision emphasized the need to follow exemption notifications before levying specified excise duties, overturning the lower authorities&#039; orders.</description>
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