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1981 (11) TMI 177 - GOVERNMENT OF INDIAExtract: .......paid on the base paper, Government agree with the Appellate Collector that the petitioner ought to have produced proof of payment of duty on the base paper and also followed the Rule 56A procedure before they could get the benefit of set off. 4. In view of the above the Government uphold the Order-In-Appeal and reject the revision application.
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