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2003 (4) TMI 305 - CEGAT, NEW DELHIExtract: .......g the annual capacity. His order, in this regard, cannot be legally sustained and is to be set aside. 10. emsp In view of the discussion made above, the impugned order of the Commissioner (Appeals) in both the appeals is set aside and the appeals of the appellants are accordingly allowed with consequential relief, if any, permissible under the law.
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