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2010 (7) TMI 1053 - ALLAHABAD HIGH COURTExtract: .......(2) of the Central Excise Rules, which provides the abatment. There is no condition, which provides that deposit of duty is the condition precedent for the claim of the abatment. Therefore, we are of the view that the question raised in the present appeal does not arise from the order of the Tribunal. The appeal fails and is accordingly, dismissed.
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