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1999 (8) TMI 362 - CEGAT, NEW DELHIExtract: .......n can be accepted as ACP of the furnace. Having regard to this aspect, we consider it a fit case for remand. Accordingly, the case is remanded to the Commissioner directing him to examine whether the actual production can be taken as the ACP of the assessee and pass appropriate orders in accordance with law. Appeal is, therefore, allowed by remand.
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