2000 (3) TMI 236 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai, allowed the appeal by remanding the case back to the Commissioner. The issue was about the inclusion of galleries in calculating the annual capacity of the appellants under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. The Tribunal emphasized the need for the assessees to be given an opportunity to be heard and for technical expert opinion on whether galleries are parts of stenters.