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2000 (4) TMI 443 - AT - Central ExciseExtract: ....... present case, last year rsquo s actual production figures are not relevant. We therefore hold that the capacity of the re-rolling mill for the current year determined as 3051 M.Ts based on the parameters is the correct annual production capacity. In the circumstances, the Appeal is allowed with consequential relief, if any, in accordance with law.
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