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2018 (11) TMI 1137 - AT - Central ExciseValuation - compounded levy scheme - section 3A(3) of Central Excise Act, 1944 - whether the appellant is eligible for abatement during the period when the rolling mill was shutdown / non-functional? - Held that:- The Commissioner has permitted to furnish copies of letters dated 1.10.1998 and 1.10.1999 to the appellant. The only strong inference that can be drawn from this letter is that the intimations regarding the closure of the factory was received by the department. Therefore, the rejection of abatement on the ground that appellant did not give intimations cannot sustain. The rejection of abatement is without basis - Appeal allowed - decided in favor of appellant.
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