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2013 (2) TMI 492 - CESTAT BANGALOREDemand proceeding - Matter under litigation - Premature demand - Compounded levy scheme - Annual Capacity of Production - Held that:- Where original order fixing the duty liability itself is challenged and remanded by the Hon'ble CESTAT for reconsideration, it is evident that as of today there is no valid legal order fixing the duty liability during the material period. When there is no such valid legal order, the demands raised based on the impugned order issued by the Commissioner cannot sustain. The demands are premature. Therefore, keeping in view of the Hon'ble CESTAT's order, the demands raised in the above three show cause notices are not sustainable and are to be dropped. In favour of assessee
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