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    <title>2003 (5) TMI 457 - CESTAT, NEW DELHI</title>
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    <description>Entitlement to abatement under the compounded levy scheme depended on disputed facts about factory closure and whether intimation had been received by the excise authorities. Since the record indicated that closure was claimed from 15-2-2000 and the authorities had received intimation, the rejection of abatement could not be sustained without fresh verification. The matter was therefore remanded to the adjudicating authority for reconsideration after hearing the appellant, leaving the abatement claim open for a fresh decision.</description>
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    <pubDate>Wed, 28 May 2003 00:00:00 +0530</pubDate>
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      <title>2003 (5) TMI 457 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=110151</link>
      <description>Entitlement to abatement under the compounded levy scheme depended on disputed facts about factory closure and whether intimation had been received by the excise authorities. Since the record indicated that closure was claimed from 15-2-2000 and the authorities had received intimation, the rejection of abatement could not be sustained without fresh verification. The matter was therefore remanded to the adjudicating authority for reconsideration after hearing the appellant, leaving the abatement claim open for a fresh decision.</description>
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      <pubDate>Wed, 28 May 2003 00:00:00 +0530</pubDate>
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