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2018 (8) TMI 1382 - AT - Central ExciseAbatement claim - period of closure under Rule 96ZP(2) of erstwhile Central Excise Rules, 1944 - rejection on the ground that since the appellant has exercised option to pay lump sum duty under Rule 96ZP(3) of the said Rules - Held that:- Learned C.A. for the appellant could not produce any order whereby, the operation of the judgment of 3 members Bench in the case of Supreme Steels and General Mills [2001 (10) TMI 90 - SUPREME COURT OF INDIA] has been stayed - In absence of any stay, the ratio laid down thereunder be considered as binding precedent. Appeal dismissed - decided against appellant.
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