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    <title>2002 (1) TMI 1106 - CEGAT, NEW DELHI</title>
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    <description>An ex parte rejection of abatement of duty under the compounded levy scheme was set aside because the assessee had not been given an effective opportunity to file a written reply or be heard. The record showed material facts on closure of the unit, stock verification, resumption of production and electricity meter readings that required proper consideration before deciding the abatement request. The matter was remanded for fresh consideration after affording the assessee a meaningful hearing and opportunity to place its case before the Commissioner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=104689</link>
      <description>An ex parte rejection of abatement of duty under the compounded levy scheme was set aside because the assessee had not been given an effective opportunity to file a written reply or be heard. The record showed material facts on closure of the unit, stock verification, resumption of production and electricity meter readings that required proper consideration before deciding the abatement request. The matter was remanded for fresh consideration after affording the assessee a meaningful hearing and opportunity to place its case before the Commissioner.</description>
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