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2001 (11) TMI 342 - CEGAT, NEW DELHIExtract: .......g it on the basis of a hyper-technical construction of Clause (a) of Rule 96ZO(2) to the detriment of the assessee rsquo s substantive right to abatement of duty under the Rule. 5. emsp In view of the above findings, I am unable to sustain the impugned order. I set it aside and allow the present appeal, with consequential reliefs to the appellants.
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