2007 (10) TMI 71

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..... intimated to Dept to get the stenter sealed – Abatement of duty is permissible from the period of original sealing to sealing (as per procedure prescribed)
[Order per : M. Veeraiyan, Member (T)].- This is department's appeal against the order of the Commissioner (Appeals) No. 195/2003(Ahd-I), dt.10.4.2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) Notificatio .....

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..... interest. (e) The Commissioner (Appeals) allowed the appeal of the party. He relied upon the CBEC Circular No.485 dt.15.9.99 which clarified that abatement should be granted whether the party paid the duty first or did not pay the duty in anticipation of obtaining order of abatement. 4. Learned SDR submits that the compounded levy scheme itself came in effect from 16.12.98 and therefore the sea .....

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..... seeking permission for sealing and the jurisdictional superintendent sealing the stenter with the department's seal on 14-12-98 is not being disputed. However, it appears that there was a different mode of sealing prescribed and accordingly the same was resealed on 31.12.98. On this ground the substantial benefit of abatement available for closed stenter cannot be denied for the period from 14-12- .....

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