2007 (4) TMI 159

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..... for abatement under Rule 96ZQ of CER,1944 – Held answer in favour of appellant
[Judgment]. P.C. - Heard the learned Counsel for the parties. The learned counsel for the Appellant sought to raise the following substantial 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 .....

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