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2015 (7) TMI 1147 - HC - Central ExcisePlea of the mistake - Compounded levy scheme - Notification No. 32/97-C.E. (N.T.), dated 1-8-97 in which the ACP is fixed on the parameters of ‘d’ - Diameter 300 to below 350 and ‘W’ at 2.47 Kg./Mtr., whereas the correct Notification No. 45/97-C.E. (N.T.), dated 30-8-97, provides for fixing the ACP on the basis of ‘d’ - Diameter between 261 to 310 and the value of ‘W’ is taken as 1.200 Kg./Mtr - Held that:- Tribunal in the original order as also in the ROM application is on the wrong premise that no plea has been raised by the assessee with regard to change of parameters and the applicability of notification dated 30-8-97 - Decided in favor of the assessee.
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