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2002 (2) TMI 821 - CEGAT, NEW DELHIExtract: .......therwise, it would be unfair and unjust to deny the substantive benefit of abatement of duty to the assessee who is working within the strict parameters of Compounded Levy Scheme. In this view of the matter, I am inclined to allow these appeals. The appeals are allowed. The assessees are held to be eligible for the abatement claims under reference.
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