2007 (5) TMI 513

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....[Order]. - Heard both sides and perused record. 2.  The respondent was working under compounded levy scheme from 1997. Under that scheme, the basis of levy is the annual capacity of production. The scheme also provided for abatement of duty in the case of closure of the unit. The appellant sought abatement for the period 2nd December, 1997 to 9th December, 1997. It did not also pay duty fo....