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    <title>2006 (6) TMI 306 - CESTAT, MUMBAI</title>
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    <description>Abatement of duty was not available for the period before actual sealing of the closed stentor. The assessee had intimated closure and sought a three-day notice period, and the department treated the effective date as 18-12-1998 when sealing was carried out. Abatement from the sealing date was accepted, but no relief could extend to the earlier period. The duty liability for the period prior to sealing was therefore sustained.</description>
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      <title>2006 (6) TMI 306 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=118718</link>
      <description>Abatement of duty was not available for the period before actual sealing of the closed stentor. The assessee had intimated closure and sought a three-day notice period, and the department treated the effective date as 18-12-1998 when sealing was carried out. Abatement from the sealing date was accepted, but no relief could extend to the earlier period. The duty liability for the period prior to sealing was therefore sustained.</description>
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