2012 (11) TMI 1177

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..... rieved with the order passed by the authorities below, Revenue has filed the present appeals. As all of them involved the identical question, they are being disposed of by a common order. 2. After hearing the learned DR, it is seen that original adjudicating authority as also Commissioner (Appeals) held in favour of the respondents. The issue revolves around fixation of annual capacity of product .....

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..... tory, and used for manufacturing the final product the same should have been taken into consideration while fixing duty liability. 4. I find no reason to interfere in the impugned order of both the authorities below. Admittedly, the machines are sealed and Revenues submission is in the arena of assumption and presumption. For using the said machines, the seal has to be broke open which can only b .....

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