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    <title>2018 (8) TMI 352 - CESTAT HYDERABAD</title>
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    <description>The Tribunal directed the matter to a Larger Bench to determine the interpretation of Section 3A(2) as a provision for abatement in conjunction with Rule 96ZP. The appellant, availing the lower tax rate under Rule 96ZP(3), was found not entitled to abatement under Section 3A(3) and Rule 96ZP(2), contrary to the Order-in-Appeal&#039;s decision.</description>
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      <description>The Tribunal directed the matter to a Larger Bench to determine the interpretation of Section 3A(2) as a provision for abatement in conjunction with Rule 96ZP. The appellant, availing the lower tax rate under Rule 96ZP(3), was found not entitled to abatement under Section 3A(3) and Rule 96ZP(2), contrary to the Order-in-Appeal&#039;s decision.</description>
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