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    <title>1978 (7) TMI 112 - GOVERNMENT OF INDIA</title>
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    <description>Continuous operation under the compounded levy scheme justified acceptance of the applicants&#039; explanation for not filing an immediate fresh application after the revised notification, so the omission was not treated as fatal. The benefit was tied to duty payment at the compounded rate for the covered period, although the record remained unclear on the nature of clearances for part of that period. The revision was allowed in favour of the applicants, with consequential refund linked to the scheme&#039;s applicability.</description>
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      <description>Continuous operation under the compounded levy scheme justified acceptance of the applicants&#039; explanation for not filing an immediate fresh application after the revised notification, so the omission was not treated as fatal. The benefit was tied to duty payment at the compounded rate for the covered period, although the record remained unclear on the nature of clearances for part of that period. The revision was allowed in favour of the applicants, with consequential refund linked to the scheme&#039;s applicability.</description>
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