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2002 (2) TMI 252 - CEGAT, NEW DELHIExtract: .......efers to the provisions under the proviso to Section 3A(2). 7. In view of the above analysis, therefore, we hold that the benefit of abatement from payment of duty for the period of closure of the mill is available to the appellants under Section 3A(2). The appeal is accordingly allowed by setting aside the impugned order of Commissioner (Appeals).
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