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    <title>2004 (8) TMI 213 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=53240</link>
    <description>The tribunal ruled in favor of the appellants in a case concerning the abatement of duty for periods of factory closure. It found that the appellants had met the legal requirements for claiming abatement and that the authority&#039;s deduction of hours without proper justification was unjustified. The tribunal emphasized the appellants&#039; entitlement to full abatement without arbitrary deductions, leading to the overturning of the duty demand and penalties, and granting relief to the appellants in accordance with the law. The judgment underscores the importance of adhering to legal principles and providing detailed justifications in such matters.</description>
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    <pubDate>Fri, 13 Aug 2004 00:00:00 +0530</pubDate>
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      <title>2004 (8) TMI 213 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=53240</link>
      <description>The tribunal ruled in favor of the appellants in a case concerning the abatement of duty for periods of factory closure. It found that the appellants had met the legal requirements for claiming abatement and that the authority&#039;s deduction of hours without proper justification was unjustified. The tribunal emphasized the appellants&#039; entitlement to full abatement without arbitrary deductions, leading to the overturning of the duty demand and penalties, and granting relief to the appellants in accordance with the law. The judgment underscores the importance of adhering to legal principles and providing detailed justifications in such matters.</description>
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      <pubDate>Fri, 13 Aug 2004 00:00:00 +0530</pubDate>
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