2009 (3) TMI 783

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..... O of the CER, 1944 - Held that: - the Tribunal has held in the case of Varun Silk Mills P. Ltd. v. CCE, Surat, [2007 (4) TMI 436 - CESTAT, AHMEDABAD] that abatement benefit is a substantial benefit which cannot be denied only on the ground that the assessee did not pay duty first and then claim abatement - In the absence of any such condition in Rule 96ZO, which is relevant rule in the present cas .....

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..... 1944. 2. We have heard both sides and perused the rule in question and find that there is no such stipulation contained therein. Even in case of Rule 96ZQ, where there is such a condition prescribed, the Tribunal has held in the case of Varun Silk Mills P. Ltd. v. CCE, Surat, 2007 (214) E.L.T. 227 (Tri.-Ahmd.) that abatement benefit is a substantial benefit which cannot be denied only on the gro .....

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