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2015 (10) TMI 2713 - AT - Central ExciseValuation - annual capacity based production - pinion stand found was 195 mm. and not 157 mm. as declared earlier by the appellant - demand of differential duty - Held that: - It is a fact that the change of parameter was noticed only on surprise check by the officers - It is also a fact that the appellants had declared gearbox of 195 mm. in their earlier declaration on 26.08.97. When the Annual Capacity was fixed by the Commissioner based on the declarations made by the appellant, it is not open to the appellant to change some of the parameters without intimation and later on to claim that it is only a temporary change. Since there is no evidence of the exact date of the change in the parameter submitted by appellant, we are in agreement that the capacity of production as fixed by the Commissioner based on 195mm. is sustainable. Appeal dismissed - decided against appellant.
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