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<h1>Appellate Tribunal rejects MMF processing duty payment appeal, sealing date discrepancy resolved.</h1> The appeal regarding duty payments for processing MMF was rejected by the Appellate Tribunal CESTAT, Mumbai. The sealing date was determined to be on ... Annual Capacity of Production - Production capacity based duty The Appellate Tribunal CESTAT, Mumbai rejected the appeal regarding duty payments for processing MMF as sealing was done on 18-12-98, not on 15-12-98 as claimed by the appellants. Abatements were granted from 18-12-98, and the appeal was dismissed.