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    <title>2018 (3) TMI 1539 - CESTAT KOLKATA</title>
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    <description>The appeal was allowed in favor of the appellants in a case concerning the abatement of duty due to non-production of notified goods. The Tribunal granted the benefit of abatement as the sealing of the machine by the Superintendent of Central Excise on the day of non-production was not disputed, resulting in a continuous period of 15 days without production of notified goods. The judgment underscored the significance of adhering to procedural requirements and highlighted that technicalities regarding intimation timing should not impede the substantive benefit of abatement as per relevant rules and tribunal precedents.</description>
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