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    <title>1978 (9) TMI 55 - GOVERNMENT OF INDIA</title>
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    <description>Compounded levy duty under amended Rule 92(B) applied to the fourth week of December 1975 because manufacturing operations had commenced before the claimed opt-out from the scheme took effect. Factory records showed cane crushing and rab manufacture in two crystallizers during the relevant period, supporting liability for compounded levy despite reliance on an alleged intimation to excise authorities and a notification linking liability to commencement of centrifugal operations. The claim to operate under the standard procedure was not accepted, and the revision was rejected.</description>
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    <pubDate>Fri, 01 Sep 1978 00:00:00 +0530</pubDate>
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      <title>1978 (9) TMI 55 - GOVERNMENT OF INDIA</title>
      <link>https://www.taxtmi.com/caselaws?id=40528</link>
      <description>Compounded levy duty under amended Rule 92(B) applied to the fourth week of December 1975 because manufacturing operations had commenced before the claimed opt-out from the scheme took effect. Factory records showed cane crushing and rab manufacture in two crystallizers during the relevant period, supporting liability for compounded levy despite reliance on an alleged intimation to excise authorities and a notification linking liability to commencement of centrifugal operations. The claim to operate under the standard procedure was not accepted, and the revision was rejected.</description>
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      <pubDate>Fri, 01 Sep 1978 00:00:00 +0530</pubDate>
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