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2011 (8) TMI 381 - CESTAT, AHEMDABADExemption - Notified vide Notification No. 36/98-CE dated 10.12.1998 - Rule 96ZQ(7)(f) - when the assessee become aware that the notification has come into operation, they have approached the Central Excise authorities on 10.03.2000 and on 11.03.2000 itself and they had dismantled Primatex stenter which was lying closed in their premises - It is also seen from the records and various documents that Primatex stenter was never in operation after 07.12.1999, which was dismantled on 11.3.2000 - Therefore, even though from 01.3.2000 the liability was thrust on such processors who were having stenter installed in their processing premises the duty on compound levy stands attracted on such stenter - There is no doubt that Primatex stenter had in terms of M/s. Laxmi Mangal Textile letter had not run prior to 10.3.2000 rather was closed from 07.12.1999 itself, then the duty leviable is not attracted to that stenter in their case for the period of 01.3.2000 to 10.3.2000 - Decided in favour of assessee.
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