2001 (1) TMI 831

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. Today the matter is posted for hearing the stay application filed by M/s Royal Processors P. Ltd. The issue involved in the appeal is whether length of galleries is also to be included to the length of the chamber while deciding the Annual Production Capacity of the Hot Air Stenter. As the issue stands decided by the Larger Bench of the Appellate Tribunal the recovery of the du .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the case of R.M. Gupta Textile, 2000 (122) E.L.T. 229 (T) = 2000 (40) RLT 2348 to the effect that galleries are not to be included in the dimension of hot air chamber for finding out production capacity, is correct. Following the ratio of the said decision, the appeal by the Appellant is to be allowed. However, as pointed out by the ld. DR the matter has to go back to the Commissioner for determin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X