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2008 (5) TMI 138 - CESTAT BANGALOREAppellants manufacture certain automobile components on job-work – whether appellants are liable to pay duty as per Annual Capacity of Production (ACP) under Compounded levy scheme – Revenue has not contested/appealed against the decision of Commissioner in similar case in which it was held that compounded levy scheme cannot be applied on such job-workers – in view of finality of that decision, appellants are not liable to discharge duty as per ACP but duty is payable as per section 4
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