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2015 (11) TMI 1641 - CESTAT NEW DELHIAbatement - N/N. 11/2011-C.E. (N.T.), dated 27-2-2010 - denial on the ground that the production activity was stopped on 13-9-2011 and clearances were made on 17-9-2011, which is after 4 days of the commencement of the closure of the factory - Held that: - the Commissioner (Appeals) has set aside the adjudication order and allowed the appeal in favor of the respondent, holding that the respondent herein has substantially complied with the requirement of the aforementioned notification and that non-filing of intimation with the Department within time is a procedural lapse, for which the substantive right conferred in the statute cannot be whittled down - respondent shall be eligible for the abatement benefit provided under the statute since the substantive part of the notification has been duly complied with - appeal dismissed - decided against Revenue.
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