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2005 (4) TMI 505 - AT - Central ExciseExtract: ....... this by itself would not lead to the conclusion that during the period the factory was closed, they were manufacturing MS ingots. Accordingly, in absence of any evidence, the abatement cannot be denied. The impugned order is not sustainable and is therefore, set aside. The appellants are eligible to the abatement of duty. (Pronounced in the Court)
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