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2018 (8) TMI 1002 - AT - Central ExciseAnnual capacity of production - job-work - demand was set aside on the ground that the assessee is already working under Section 3A of Central Excise Act, 1944 - Held that:- This Bench of the Tribunal in the case of CCE, Bangalore Vs. Vijaya Steels Ltd. [2009 (5) TMI 847 - CESTAT BANGALORE] has dismissed the appeal of the Revenue by relying upon the decision of the Punjab & Haryana High Court in the case of CCE, Chandigarh Vs. Dhiman Iron and Steel Industries [2006 (11) TMI 226 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH], where it was held that a special scheme for levy of excise duty is laid down therein notwithstanding scheme of Section 3 of the Act Annual capacity having been duly determined and the assessee having paid duty according to the said capacity, there is no provision by which a further duty can be demanded on the ground that assessee had done job work, which was nothing else but use of utilization of part of its manufacturing capacity. Appeal dismissed - decided against Revenue.
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