2002 (2) TMI 893 - AT - Central Excise

Summary

The revenue appealed against the order-in-appeal by the Commissioner (Appeals) regarding the annual capacity determination under the Hot Air Stenter Independent Textile Processors Rules, 1998. The Tribunal, referring to a previous case, ruled that the length of galleries should not be considered in computing production capacity of stenter machines. The appeals were rejected based on this decision.