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2017 (10) TMI 126 - AT - Central ExciseClandestine manufacture - determination of production capacity of machines - Rule 173E of Central Excise Rules, 1944 - Held that: - we do not see any reason to disagree with the findings of the Ld Commissioner, who has rightly held that determination of production capacity of machines installed in other premises would be a futile exercise, as it could not give a correct picture of production capacity of the appellant - appeal dismissed - decided against appellant.
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