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    <title>2006 (3) TMI 21 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants in an appeal against an Order-in-Original regarding the grant of abatement of duty for a specific period. Despite a delayed closure intimation, the Tribunal found that all other conditions for abatement were met and deemed it unfair to deny the benefit entirely. As a result, the Tribunal granted abatement from the date of receipt of closure intimation until the re-start of operations, overturning the original decision. The judgment highlights the significance of complying with statutory requirements promptly and ensuring fairness in decision-making processes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=536</link>
      <description>The Tribunal ruled in favor of the appellants in an appeal against an Order-in-Original regarding the grant of abatement of duty for a specific period. Despite a delayed closure intimation, the Tribunal found that all other conditions for abatement were met and deemed it unfair to deny the benefit entirely. As a result, the Tribunal granted abatement from the date of receipt of closure intimation until the re-start of operations, overturning the original decision. The judgment highlights the significance of complying with statutory requirements promptly and ensuring fairness in decision-making processes.</description>
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