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    <title>2018 (8) TMI 1382 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the rejection of abatement under Rule 96ZP(2) due to the appellant&#039;s choice of lump sum duty payment under Rule 96ZP(3), following established legal interpretations and precedents from higher courts. The Tribunal concluded that the order of the adjudicating authority was valid, dismissing the appellant&#039;s appeal in line with relevant rules and court judgments.</description>
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      <description>The Tribunal upheld the rejection of abatement under Rule 96ZP(2) due to the appellant&#039;s choice of lump sum duty payment under Rule 96ZP(3), following established legal interpretations and precedents from higher courts. The Tribunal concluded that the order of the adjudicating authority was valid, dismissing the appellant&#039;s appeal in line with relevant rules and court judgments.</description>
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