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    <title>2003 (11) TMI 254 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal of a re-rolling unit regarding duty liability under the Compounded Levy Scheme. The Commissioner erred in determining different production capacities for various periods, with no justification for adopting a higher factor. The unit&#039;s duty was to be based on a specific factor for the entire production period, and no duty was applicable during the closure period. The appellant was directed to pay duty according to the lower capacity determined, resulting in a favorable outcome for the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=52598</link>
      <description>The Tribunal allowed the appeal of a re-rolling unit regarding duty liability under the Compounded Levy Scheme. The Commissioner erred in determining different production capacities for various periods, with no justification for adopting a higher factor. The unit&#039;s duty was to be based on a specific factor for the entire production period, and no duty was applicable during the closure period. The appellant was directed to pay duty according to the lower capacity determined, resulting in a favorable outcome for the appellant.</description>
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      <pubDate>Thu, 27 Nov 2003 00:00:00 +0530</pubDate>
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