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2009 (11) TMI 790 - CESTAT NEW DELHIExtract: .......pellant came under the scheme from 1-9-97, it is a clear case, where the benefit of abatement provided under proviso to Section 3A(3) is to be extended as the unit was not manufacturing after due intimation to the Department. 8. In view of the above, the Appeal is allowed with consequential relief as per law. (Dictated and pronounced in open Court)
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