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2018 (3) TMI 1539 - CESTAT KOLKATARefund/Abatement claim - sealing of machinery - non-production of the notified goods - Held that: - the Superintendent of Central Excise uninstalled and sealed the FFS machine on 30.08.2016. There was no production of notified goods in their factory premises from 30.08.2016 to 14.09.2016 i.e. continuous period of 15 days - there is no reason to deny the benefit of abatement - appeal allowed - decided in favor of appellant.
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