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TMI Blog2000 (6) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... ultant for the appellants, and Shri S. Kannan, learned DR. 3. Learned Consultant submits that the issue is already covered on merits and therefore the matter lies in a short compass. He submits that since the facts in dispute are common, all these appeals can be heard and considered together by a common order. 4. The learned DR has no objection for common consideration. 5. Learned Consultant submits that this Tribunal in the final order No. 414/2000 dated 30-3-2000 [2000 (120) E.L.T. 766 (Tribunal)] in the case of M/s. Chimanlal Silk Mills (P) Ltd. v. CCE, Hyderabad has held that galleries are totally different from those Hot Air Chamber of the Stenter. Therefore, it ruled that dimension of the galleries cannot be included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mounts and stay of recovery of the same in all these cases and proceed to consider the appeals themselves. 8. On consideration of the same we find that we have already held in our Final Order No. 414/2000 dated 30-3-2000 in the case of M/s. Chimanlal Silk Mills (P) Ltd. v. CCE reported in 2000 (120) E.L.T. 766 (T) as follows : "We have considered the submissions and records of the case. On consideration of the submissions we are of the considered opinion that in view of the fact that the structure as well as the functions of the galleries is totally different from those of the hot air chamber, particularly in view of the fact that there is no provision for blowing the hot air to heat the fabric when it is passed from the galleries, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said explanation is different from a provision in a statute and would have retrospective effect. This matter has not been considered by the orders impugned and to that extent, the orders are not speaking orders. We also find similar matters were considered by this Tribunal and the same were remanded for de novo consideration as per the final orders cited above. Therefore, in views of this findings, we set aside the impugned orders and remand the matter for de novo consideration by the original authorities who shall take into consideration the explanations now available vide Notification mentioned above. In view of the appeal lying in short compass, they were considered on merits after granting waiver and stay in these matters. The appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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