2004 (1) TMI 139

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..... ging the order passed by the Commissioner (Appeals) dated 21-9-2001. 2. After hearing both sides, we find that the appellant is justified in contending that the Commissioner (Appeals) has committed an error in treating its claim as one for abatement. In the present case admittedly the appellant has closed down its unit and the registration certificate has been surrendered. If that be so, thereaf .....

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