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2001 (12) TMI 169 - CEGAT, NEW DELHIExtract: .......on of determination of annual capacity of production on the basis of actual production does not arise. Accordingly we find no infirmity in the impugned order passed by the Commissioner. The ratio of the decisions relied upon by the learned Advocate is not applicable to the present matter as the facts are different. We, therefore, reject the appeal.
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