2001 (10) TMI 814

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..... he Respondent. [Order per : G.R. Sharma, Member (T)]. Eight stay petitions have been filed in eight appeals by Commissioner of Central Excise, Chandigarh. These stay petitions have been filed for staying operation of the eight orders passed by the ld. Commissioner (Appeals) in the eight appeals disposed of by him. The issue in these eight appeals is whether galleries attached to the sten .....

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..... by Explanation I. Therefore, the length of the gallery cannot be taken into account while computing production capacity of stenter as it is not an equipment aiding the process of heat set or drawing of fabrics as contemplated by Explanation 1 to Rule 3. Ld. Counsel, therefore, submits that in view of this Larger Bench decision, the appeals filed by the Revenue may be rejected alongwith the stay pe .....

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