https://www.taxtmi.com/caselaws?id=108510 The Tribunal partly allowed the appeal by upholding the demand of duty based on the Annual Capacity of Production (ACP) determined by the Commissioner. However, it set aside the confiscation of seized goods and the imposition of penalty on the appellants under Rule 173Q(1)(b) of the Central Excise Rules, 1944. en-us Thu, 22 May 2003 00:00:00 +0530 Sat, 31 Mar 2012 18:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108510 The Tribunal partly allowed the appeal by upholding the demand of duty based on the Annual Capacity of Production (ACP) determined by the Commissioner. However, it set aside the confiscation of seized goods and the imposition of penalty on the appellants under Rule 173Q(1)(b) of the Central Excise Rules, 1944. Case-Laws Central Excise Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108510