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2011 (6) TMI 519 - AT - Central ExciseClaim of abatement of Central Excise duty - denied by the lower authority on the ground that they had not filed declaration as provided under Rule 96ZO (2) (e) of the Central Excise Rules, 1944 – Held that:- In the case of Maharshi Commerce Ltd. (2003 - TMI - 109224 - CEGAT, BANGALORE - Central Excise) non-filing of declaration is only a procedural lapse. matter remanded to the adjudicating authority to quantify the amount of abatement entitled to the appellants. appeal is allowed by way of remand.
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