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2006 (3) TMI 486 - AT - Central ExciseExtract: ....... been correctly demanded. The other Tribunal rsquo s decision related to, closure of unit where otherwise abatement is permissible under the rules. This is not the case in the present matter and therefore these decisions are irrelevant. 10. emsp In view of above, I find no merits in this appeal and accordingly reject the same. (Pronounced in Court)
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