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2015 (10) TMI 1144 - AT - Central ExciseDuty demand - Compounded levy scheme - Determination of Annual Capacity of Production - ‘Hot air Stenter' - Independent Textile Processors - Held that:- Issue has been decided by this very bench in the case of Sanoo Fashion Pvt. Ltd.(2010 (6) TMI 712 - CESTAT AHMEDABAD), where the Tribunal by relying the Hon'ble High Court of Madras and allowed the appeal. I find that the lower appellate authority has not considered the Hon'ble High court of Madras's order and relied the Hon'ble High Court of Gujarat's decision in the case of Ambuja Cements Vs. UOI. Both the lower appellate authority and the Tribunal joined by the decision of Hon'ble High Court of Madras order in the case of Beauty Dyers (2001 (12) TMI 95 - HIGH COURT OF JUDICATURE AT MADRAS) and the Hon'ble High Court has held that the impugned order was set aside as ultra vires. - demand of duty is not sustainable. - Decided in favour of assessee.
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