Set-off of special excise duty paid on inputs in certain circumstances

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..... l Excises and Salt Act, 1944 (1 of 1944), read with sub-section (4) of section 115 of the Finance Act, 1992 (18 of 1992), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 48/92-Central Excises, dated the 1st March, 1992, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exemp .....

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