1999 (10) TMI 240 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi set aside impugned orders related to capacity determination of Stenters for fabric processing. Orders were passed without hearing the assessees or issuing show cause notice. The case is remanded for fresh decision after giving the appellants an opportunity to explain that closed spaces/ducting should be excluded from capacity calculation. The appeals were allowed by remand. [Citation: 1999 (10) TMI 240 - CEGAT, New Delhi]