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2010 (11) TMI 207 - ALLAHABAD HIGH COURTDuty on the basis of capacity of production - Abatement - The assessee manufactures MS ingots - The benefit of abatement can be given if the conditions mentioned in Rule 96ZO(2) of Central Excise Rules, 1944 are complied with - it is admitted that the assessee did not furnish the information about the finished goods and the raw material on the date of closure - As the necessary conditions were not complied with, the abatement was rightly refused - Decided against the assessee
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