2001 (9) TMI 871 - AT - Central Excise

Summary

The Stay Application was dismissed as not pressed due to lack of quantification of duty demand. The appeal focused on whether 'galleries' should be considered in determining annual production capacity of a Hot Air Stenter. The Commissioner's decision was set aside for not following the Tribunal's ruling that galleries should not be included. The case was remanded for reevaluation without galleries. The appeal was allowed.