Nearly 50 rebels on motorcycles encircled the camp of the Eastern Frontier Rifles (ERF) at Silda village on Monday and started firing on it.
More fighters joined the assault on foot, firing from automatic weapons.
More than 6,000 people have died during the rebels' 20-year fight for communist rule in many Indian states.
The Indian government recently began a major offensive against the rebels in several states.
Indian Prime minister Manmohan Singh has described the Maoist insurgency as India's "greatest internal security challenge".
The rebels now have a presence in 223 of India's 600-odd districts.
The camp was overrun by the Maoists after the troops put up brief initial resistance, district magistrate of West Midnapore district NS Nigam told the BBC.
"The Maoists then burnt down the camp and planted landmines on the entire length of the road leading to the camp. Reinforcements with night vision and anti-landmine vehicles reached the camp late at night," Mr Nigam said.
At least 24 bodies have been recovered from in and around the camp and some of them are badly charred, he said.
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