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    <title>2011 (4) TMI 577 - CESTAT, MUMBAI</title>
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    <description>A rejection of an abatement claim under the compounded levy scheme, conveyed only by letter and without a speaking order, was treated as incapable of attaining finality where the assessee&#039;s representation had not been decided and the factual basis was not examined. The matter therefore required fresh consideration, with the competent authority directed to re-adjudicate the abatement claim, consider the objections and supporting material anew, afford a reasonable hearing, and pass a reasoned order. The impugned order was set aside so the claim could be determined on merits.</description>
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      <title>2011 (4) TMI 577 - CESTAT, MUMBAI</title>
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      <description>A rejection of an abatement claim under the compounded levy scheme, conveyed only by letter and without a speaking order, was treated as incapable of attaining finality where the assessee&#039;s representation had not been decided and the factual basis was not examined. The matter therefore required fresh consideration, with the competent authority directed to re-adjudicate the abatement claim, consider the objections and supporting material anew, afford a reasonable hearing, and pass a reasoned order. The impugned order was set aside so the claim could be determined on merits.</description>
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