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2000 (5) TMI 450 - CEGAT, CHENNAIExtract: .......Handum Iron and Steel Enterprises (supra) is of no help to ld. Advocate. In Seth Alloys (supra) it was held that no separate claim for duty abatement is necessary. There is no dispute here that a separate claim was required to be made. 7. emsp In view of the aforesaid analysis, we do not find any merit in this appeal, and it is therefore dismissed.
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