2000 (7) TMI 320 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Delhi upheld the Commissioner's order fixing the annual production capacity of independent textile processors. The Tribunal ruled that galleries in the Hot Air Stenter are considered equipment under the Capacity Determination Rules, rejecting the appellant's argument. The appellants were directed to deposit Rs. 5,67,168 within eight weeks.