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1999 (12) TMI 637 - CEGAT, NEW DELHIExtract: ....... payment of duty taken as credit. Further, invoice No. 403622 was only an extra copy whereas credit can be taken on duplicate copy. I find that the cumulative effect of the lapses referred to above would make the deficiencies in the invoices beyond the scope of being curable lapses. Accordingly, I allow this appeal and set aside the impugned order.
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