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2017 (8) TMI 1214 - AT - Central ExciseJurisdiction - power of Commissioner (Appeals) to refix ACP - Held that: - it cannot be overlooked that the statutory power for refixing such ACP is not with the Commissioner (Appeals) but with jurisdictional Commissioner. He alone can determine and fix the ACP - the impugned order needs to be set aside and remanded to the jurisdictional Commissioner with the direction to refix the ACP of the factory of the assessee as per the revised application submitted by them - appeal allowed by way of remand.
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