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2000 (5) TMI 376 - CEGAT, MUMBAIExtract: .......eld that where there was a notification it was not obligatory on a manufacturer to avail its benefits but that he had the choice to pay duty. Following the judgment I hold that the payment of duty by GNFC was in order and that the denial of the credit thereupon was improper and without basis on law. The appeal is allowed with consequential benefit.
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