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2002 (9) TMI 239 - CEGAT, NEW DELHIExtract: .......the annual capacity so determined. The impugned order was wholly misdirected in setting out to re-determine the annual capacity and in demanding Central Excise duty merely because pinion stand C was not functional for a short period. 5. In view of what has been stated above, the appeal is allowed with consequential relief, if any, to the appellant.
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