2007 (4) TMI 159

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....bstantial question of law :- "Whether in terms of Para 7 of Notification No.31/2000-C.E. (N.T.), dated 31-3-2000 the Joint Commissioner of Central Excise is competent authority to pass an order of abatement under Rule 96ZQ of the Central Excise Rules 1944?" 2. Perused the Tribunal's judgment with regard to the aforesaid question of law. The Tribunal has held in favour of the Respondent herei....