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    <title>Differentials excise duty</title>
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    <description>Supplier must issue supplementary invoices referencing the original invoices to rectify undercharged excise duty; the buyer may take Cenvat credit on the basis of those supplementary invoices. The supplier is liable to pay the differential excise duty and interest on the unpaid differential for the relevant period.</description>
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      <law>Central Excise</law>
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