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2002 (8) TMI 183 - CEGAT, KOLKATAExtract: .......ch admittedly is to the tune of 3.5 MTs. There is no provision under the Rules for determination of capacity on the basis of effective usable production capacity of the furnace. As such, we find that the Commissioner has rightly taken the capacity of 3.5 MTs. No infirmity is found in the Order of the Commissioner. Accordingly, we reject the appeal.
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