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2015 (10) TMI 1794 - CESTAT NEW DELHIDenial of abatement claim - Closure of factory - Held that:- there is no dispute about the appellant s entitlement to the abatement and Revenue s only objection is as regards the procedural violation. We find that an identical issue was the subject matter of the Tribunal s decision in the case of Shree Flavours Pvt. Ltd. Vs. CCE, Delhi-IV reported in [2014 (4) TMI 417 - CESTAT NEW DELHI], wherein by taking note of the earlier decision of the Tribunal in the case of Kaipan Pan Masala Pvt. Ltd. [2013 (1) TMI 356 - CESTAT, NEW DELHI], it was held that non-deposit of the duty and subsequent non-claiming of the abatement in violation of the procedure prescribed under the said Rules would not result in denial of substantive benefit to the appellant and the only consequence would be confirmation of interest. - Impugned order is set aside - Decided in favour of assessee.
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