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2001 (2) TMI 389 - AT - Central Excise
The Appellate Tribunal CEGAT in New Delhi allowed the appeals filed by fabric processors, stating that galleries cannot be considered as chambers for determining production capacity. The differential duty claimed was found to be illegal, and the orders demanding Rs. 9,65,387 were set aside. (Case citation: 2001 (2) TMI 389 - CEGAT, New Delhi)
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