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    <description>The Appellate Tribunal remanded the case for examination by a Technical Expert to determine the factual status of the plant and machinery, emphasizing the importance of following principles of natural justice. The judgment underscored the significance of complying with higher authorities&#039; directions, conducting technical assessments by qualified experts, and upholding principles of natural justice in disputes concerning Central Excise duty liability under specific sections of the Central Excise Act based on Annual Capacity of Production.</description>
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