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2009 (1) TMI 30 - CESTAT NEW DELHIBenefit of abatement was denied on ground that the applicant failed to fulfill the condition of the Notification No.1/2006 dated 1.3.2006. - Tribunal on an identical issue in the case of M/s Areva T & D India Limited vs. C.C.E., Allahabad, remanded the matter for examination of the document. In view of that, the impugned order is set aside and the matter is remanded to the Adjudicating authority to verify the evidence in respect of fulfilling conditions of the Notification
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