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    <title>2013 (9) TMI 583 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the decision rejecting the appellants&#039; application to avail facilities for duty payment under Rule 96ZNA of Central Excise Rules, 1944. The appellants failed to meet the conditions outlined in the rules and notifications regarding the exclusive use of hot-air stenters and the valuation of plant and machinery. Consequently, the appeal was dismissed.</description>
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      <description>The Tribunal upheld the decision rejecting the appellants&#039; application to avail facilities for duty payment under Rule 96ZNA of Central Excise Rules, 1944. The appellants failed to meet the conditions outlined in the rules and notifications regarding the exclusive use of hot-air stenters and the valuation of plant and machinery. Consequently, the appeal was dismissed.</description>
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