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2015 (8) TMI 677 - SCH - Central ExciseDetermination of Annual Production Capacity under Section 3A(4) of the Central Excise Act - Held that:- authorities below had rejected the invoices produced by the appellant/petitioner on the ground that they were not the invoices of the manufacturers. In these circumstances, the methodology adopted by the Commissioner in going into the actual parameters/measurements of the furnaces in order to ascertain their capacity cannot be termed as faulty - Decided against assessee.
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