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2016 (9) TMI 1627 - AT - Central ExciseRe-determination of Production Capacity - declaration in Form-I - provisos 1 and 2 to Section 3(A)(2) of the Central Excise Act, 1944 read with Rule 6(2) of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - HELD THAT:- The Assistant Commissioner was required to only determine the annual capacity of production and have exceeded jurisdiction in determining the duty payable per month. Accordingly, the later part of the impugned order determining that duty payable for the month of March, 2015 is quashed and set aside. Appeal allowed.
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