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2017 (9) TMI 871 - CESTAT ALLAHABADPenalty u/r 26 - manufacture - Tribunal had directed the Original Authority to first establish that appellant had the capacity to manufacture the quantity of Mosquito Bednets supplied to HSCC during the Financial Years 2000-01 & 2001-02 and then to give finding whether the appellant had manufactured the same in his factory - Held that: - the Original Authority could not give the sustainable finding on the capacity of manufacture possessed by the appellant/manufacturer during the said Financial Years 2000-01 & 2001-02 - the impugned Order-in-Original is not sustainable and it was presumptive in nature - appeal allowed - decided in favor of appellant.
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