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2009 (10) TMI 774 - CESTAT KOLKATAExtract: .......eptable in view of the evidence on record which shows that unit was running. Further we find that grant of abatement is not a mere formality. It requires to be decided by taking relevant facts into account. In view of the above discussion we find no infirmity in the impugned order the Appeal is dismissed. (Pronounced and dictated in the open court)
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