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1999 (6) TMI 76 - CEGAT, NEW DELHIExtract: .......re-determination of the ACP of the applicants rsquo induction furnace on the basis of actual production as per Section 3A(4). The Commissioner shall extend an effective opportunity to the assessee of being heard and adducing such evidence as he deems fit to support the claim for re-determination. 3. emsp The appeal is thus allowed by way of remand.
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