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2019 (4) TMI 1405 - AT - Central ExciseValuation - re-fixation of capacity of production on the basis of only one batch type furnace which was functional through the impugned period - HELD THAT:- The Annual Capacity Determination has not been so as per Annual Capacity Determination Rules and also submissions made by the appellant and inspite of two remand orders by this Hon’ble Tribunal, the Revenue is not interested in deciding the case as per remand direction which is impermissible due to having their binding nature - appeal allowed - decided in favor of appellant.
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