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2008 (8) TMI 285 - PUNJAB & HARYANA HIGH COURTRe-determining the annual capacity of production - manufacture of re-rolling products - at the time of visit of the Preventive Staff, in fact a part of the machinery was under repair - If on a particular date a part of the machinery was not in working condition and was under repair, for which sufficient material was placed on record by the assessee, we do not find that there was any justification for re-determining the annual capacity production merely on the basis thereof when there was no other material available with the department to corroborate the same - determining the capacity on the basis of the material collected at the time of visit by the Preventive Staff, is correct
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