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2015 (8) TMI 734 - SUPREME COURT

2015 (8) TMI 734 - SUPREME COURT - 2015 (320) E.L.T. A343 (SC) - Determination if annual capacity of production - Whether the assessees herein who are iron and steel rolling mills which have exercised the option of availing of procedure prescribed under Rule 96ZO(3) for determination of their annual capacity of production under the compounded levy scheme, can opt out of the scheme and claim the benefit of determination of production under Section 3A(4) of the Central Excise Act - Supreme Court d .....

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