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of <h1>Appellate Tribunal rules in favor of appellant on abatement denial due to factory closure.</h1> <h3>SRI PADMA BALAJI STEELS (P) LTD. Versus COMMISSIONER OF C. EX., COIMBATORE</h3> SRI PADMA BALAJI STEELS (P) LTD. Versus COMMISSIONER OF C. EX., COIMBATORE - 2009 (246) E.L.T. 255 (Tri. - Chennai) The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, rejecting the Commissioner's decision to deny abatement on the ground of factory closure for less than a month. The Tribunal found no stipulation in Rule 96ZO requiring duty payment before claiming abatement, citing a previous case where abatement benefit could not be denied for not paying duty first. The Tribunal set aside the Commissioner's order and allowed the appeal.
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