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2004 (2) TMI 606 - CESTAT, NEW DELHIExtract: .......rom entering the room and reading the electric meter. In view of these facts, the Commissioner was justified in granting the abatement of duty to the respondents. However, no abatement of duty will be available to the respondents in respect of 18-5-99 as they had re-commenced the production on that date. The appeal filed by the Revenue is rejected.
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