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    <title>2004 (7) TMI 229 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the respondents were not entitled to abatement for the day production resumed as they did not engage in manufacturing activity during the disputed period. The impugned order was modified to exclude abatement for that specific day, and the appeal filed by the Revenue was dismissed due to the lack of evidence supporting manufacturing activity during the contentious period.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53337</link>
      <description>The Tribunal held that the respondents were not entitled to abatement for the day production resumed as they did not engage in manufacturing activity during the disputed period. The impugned order was modified to exclude abatement for that specific day, and the appeal filed by the Revenue was dismissed due to the lack of evidence supporting manufacturing activity during the contentious period.</description>
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