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    <title>2010 (8) TMI 912 - CESTAT AHMEDABAD</title>
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    <description>Annual production capacity for 1998-99 could be re-determined on changed parameters where the earlier fixation was only communicated by letter and was not shown to be a final adjudication order. The assessee had sought the change and paid duty under protest on the later basis, supporting the Commissioner&#039;s re-fixation under the capacity determination rules. The department&#039;s objection that the earlier fixation had attained finality, without more, was insufficient to defeat the re-determination, which was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=170561</link>
      <description>Annual production capacity for 1998-99 could be re-determined on changed parameters where the earlier fixation was only communicated by letter and was not shown to be a final adjudication order. The assessee had sought the change and paid duty under protest on the later basis, supporting the Commissioner&#039;s re-fixation under the capacity determination rules. The department&#039;s objection that the earlier fixation had attained finality, without more, was insufficient to defeat the re-determination, which was upheld.</description>
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      <pubDate>Wed, 11 Aug 2010 00:00:00 +0530</pubDate>
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