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TMI Blog2001 (1) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : G.R. Sharma, Member (T)]. The short point for determination in this appeal is whether the length of the galleries is to be added to the length of the stenter or not. 2. The facts of the case are that the appellants are engaged in processing of fabrics. The length of the stenter was a factor for determining the Annual Capacity of Production of a processor. The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w. 5. We have heard the submissions. We have also perused the Final Order No. 16/2001/NB, dated 4-1-2001 [2000 (127) E.L.T. 679 (Tribunal-LB)]. We find that similar issue came up before the Larger Bench of this Tribunal and the Larger Bench in the above said order in para 7 held as under : 7. Rule framed under Section 3A of the Act is for determining the annual capacity of production of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the matter we are not in a position to agree with the following observation made in C.M. Paints (P) Ltd. v. CCE C. New Delhi - 2000 (40) RLT 220 : Even a passive facility like a buffer zone (as in the present case) is not devoid of the character of aiding the process of heat setting . Even the technical opinion relied on by one of the appellants confirms the fact that the ducting/gal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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