2001 (1) TMI 831 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding the inclusion of galleries in the length of a chamber for determining Annual Production Capacity of a Hot Air Stenter. The Tribunal decided that galleries without fans or radiators should not be included, following a previous ruling. The appeal was allowed, and the case was remanded to the Commissioner for recalculating the Production Capacity without considering the length of galleries.