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    <description>No substantial question of law arose where the Tribunal followed an earlier unchallenged decision and a Board circular stating that abatement could not be denied merely because duty was not paid in advance. In the absence of any contrary position being shown, the High Court left the impugned order undisturbed and declined to entertain the appeal, which was dismissed at the threshold.</description>
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      <description>No substantial question of law arose where the Tribunal followed an earlier unchallenged decision and a Board circular stating that abatement could not be denied merely because duty was not paid in advance. In the absence of any contrary position being shown, the High Court left the impugned order undisturbed and declined to entertain the appeal, which was dismissed at the threshold.</description>
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