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    <description>The Tribunal set aside the impugned order and remanded the matter to the Original Adjudicating Authority for a fresh decision in line with a Bombay High Court decision. The ruling emphasized the importance of applying judicial decisions on Annual Production Capacity (APC) determination under the Compounded Levy Scheme, even if the APC fixed by the Commissioner is not challenged, to ensure fair and consistent application of duty liability.</description>
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