2001 (4) TMI 131 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of Dhanesh Textile Industries Pvt. Ltd. regarding duty payment calculation under the Hot Air Stenter Independent Processors Annual Capacity Determination Rules, 1998. The Tribunal set aside the order of the Deputy Commissioner and Commissioner (Appeals) due to errors in calculating the duty payment for a shorter period. The Tribunal ruled that the duty should be calculated monthly based on the number of chambers, not on a daily basis.