2001 (10) TMI 814 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard eight stay petitions filed by the Commissioner of Central Excise, Chandigarh regarding the treatment of galleries attached to stenters in determining Annual Production Capacity. The Tribunal, referring to a previous decision, ruled that galleries cannot be considered equipment aiding the process, leading to the rejection of the stay petitions and appeals.