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TMI Blog2000 (2) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... ndependent processors. The capacity is determined by following the provisions of the Hot-Air Stenters Independent Textile Processors Annual Capacity Determination Rules, 1998. Briefly stated the Rules require an independent processor to make a declaration as to the number of Hot-Air Stenters installed in the factory and number of chambers in each stenter, apart from other relevant details. The verification of the declaration is to be caused by the Jurisdictional Commissioner if necessary on consulting a technical authority and the annual capacity of production is to be determined. The explanation to the rule stipulates that where a float drying machine is installed or attached to a stenter for aiding the process of heat setting or drying of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat on this being done also there was no reaction from the Commissioner. 5. On merits Shri K.V. Sahasrabudhe claims that the galleries are appended at each end to a hot air stenter. Chambers are equipped with radiators and blowers which blow the hot-air on to the fabric moving through chambers. The hot air travels along the fabric and is exhausted into the atmosphere by way of a pipe attached to the gallery. It is his submission that the gallery is only a device to remove hot air and harmful gases and that it does not in any way participate in the function of the stenter that is to dry a fabric, at the same time ensuring proper width. Shri Deepak Kumar refers to Trade Notice No. 14/99, dt. 4-3-99 issued by the Commissioner of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endent Textile Processors Annual Capacity Determination Rules, 1998. . He submits that the Commissioner had followed this Trade Notice. He further submits that the Circular or Trade Notice of the Ministry had binding effect on the officers of the Revenue. 6. We have carefully considered the rival submissions. 7. The principles of natural justice require that no assessee should be subjected to a greater burden than has been accepted by him without giving him an opportunity to put across his case. It is true that the procedure prescribed under the rules does not contain any specific provision to that effect but then the requirement to follow the principles of natural justice is omni-present, even if not expressly stated. 8. The necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a number of institutions in Mumbai which employ experts in textile, chemistry and engineering. There should be no hesitation for the Commissioner to consult a technical authority from a teaching or a research institution as to the exact contribution made by the gallery. 10. As regards the float drying machine to be considered as a Chamber, the physical proximity thereof to the stenter has to be determined in all cases. This could be done by a joint inspection by the verification authority and the assessee where the factual position could be represented and the assessee s signature obtained on the verification report itself which would remove the ground of future disputes. 11. In appeal No. E/3353/99-Mum. there exists an additional issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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