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2011 (4) TMI 1135 - CESTAT, MUMBAIDetermination of installed capacity - total number of Hot air stenters - Held that:- Rules framed under Notification No.42/98 is not having acceptable method to arrive at the capacity of production, which is absolutely necessary to levy and collect duty of excise under Section 3A of the Act. So, the said rules cannot be adopted for determination of excise duty as they cannot level the correct capacity of production of the factory for the purpose of levying excise duty. So, the Rule 3 of the Rules issued in the Notification No.42/98 cannot be sustained as they are ultra vires Section 3A of the Act, proceedings against the respondents are not sustainable, appeals filed by the Revenue are dismissed
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