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2004 (1) TMI 253 - AT - Central ExciseExtract: ....... C v. Venus Castings (P) Ltd., supra, that no abatement will be available to a unit working under Rule 96ZO(3). In the position emerging above, we hold in favour of the Revenue. The learned Commissioner was in error in allowing the abatement of duty in the respondents cases. The impugned orders are accordingly set aside and the appeals are allowed.
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