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2007 (4) TMI 159 - HIGH COURT, BOMBAYQuestion arises whether in terms of Para 7 of Notification NO. 31/2000-C.E. (N.T.) dated 31-03-2000 the Joint Commissioner of Central excise is competent authority for abatement under Rule 96ZQ of CER,1944 – Held answer in favour of appellant
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