2007 (3) TMI 152

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....ppeals, therefore, they are taken up together. 2. The Commissioner (Appeals) in the impugned orders held that the respondents are not liable for any penalty under Rule 96ZP of Central Excise Rules. 3. The contention of the revenue is that the annual capacity of the respondent was determined by the Commissioner of Central Excise. The same was challenged by way of filing appeal before the Trib....