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    <title>2006 (11) TMI 226 - HIGH COURT OF PUNJAB &amp; HARYANA AT CHANDIGARH</title>
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    <description>The Court held that the assessee, operating under the Compounded Levy Scheme, was not liable to pay additional duty for goods manufactured on a job work basis beyond the fixed duty paid based on annual capacity under Section 3A of the Central Excise Act, 1944. The Tribunal emphasized that once duty was paid as per the determined annual capacity, no further duty could be demanded for job work. Consequently, the appeal was dismissed as no substantial legal question arose for consideration.</description>
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      <description>The Court held that the assessee, operating under the Compounded Levy Scheme, was not liable to pay additional duty for goods manufactured on a job work basis beyond the fixed duty paid based on annual capacity under Section 3A of the Central Excise Act, 1944. The Tribunal emphasized that once duty was paid as per the determined annual capacity, no further duty could be demanded for job work. Consequently, the appeal was dismissed as no substantial legal question arose for consideration.</description>
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