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2010 (6) TMI 712 - AT - Central ExciseExtract: .......ustained against the appellant. Demand cannot be sustained not only because of rules have been struck down, but also because it is basically only a procedural violation. On merit, it has not been shown that the appellants are not eligible for abatement. 8. emsp In view of the above, appeal is allowed with consequential relief. (Pronounced in Court)
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