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2008 (7) TMI 312 - HC - Central ExciseInitially Commissioner fixed the annual capacity at 5MT on basis of invoice – Subsequently assessee by producing certificate issued by Chartered Engineer & Manufacturer declared that the furnace installed had deteriorated and the capacity was reduced to 4MTs- held that Tribunal has the jurisdiction to grant reduction of annual capacity of induction furnace from 5MT to 4 MT – Commissioner reading the “Induction of Furnace Annual Capacity Determination Rules” in a pedantic manner is not justified
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