Insertion of new section 8A.

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..... levied or short-levied as a result of general practice. 8A. Notwithstanding anything contained in this Act, if the Government is satisfied that (a) a practice was, or is, generally prevalent regarding levy of cess (including non-levy thereof) on any supply of goods or services or both; and (b) such supplies were, or are, liable to, (i) cess, in cases where according to the said practice, cess was .....

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