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TMI Blog2011 (4) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... equest but was determining the annual capacity of production under the Rules 2000 based on the declaration filed by the appellant, matter is remanded to the original adjudicating authority who shall decide the annual capacity afresh in terms of Rule 5 - E/355/2004 - A/328/2011-WZB/C-II/(EB), - Dated:- 19-4-2011 - S/Shri B.S.V. Ashok Jindal, JJ. S/Shri R. Nambirajan and V. Sridharan, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on closure of the factory and not on the closure of a hot air stenter. Another Notification 14/2000-N.T., dated 1-3-2000 was issued wherein Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000 (referred to shortly as Rules 2000) provided for determination of annual capacity. Explanation IV under Rule 5 of Rules 2000 provided that stenter installed in the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the final order has relied upon Rule 7(a) of Rule 96ZQ of Central Excise Rules, 1944 as amended to hold that abatement on the closure of stenter was available only when there was a complete closure of the factory and not on closure of any one of the stenters. It is his submission that the ld. Commissioner has totally erred in considering the request for omission of one stenter for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable only when the factory was closed whereas the Commissioner while passing the order was not considering abatement request but was determining the annual capacity of production under the Rules 2000 based on the declaration filed by the appellant. As submitted by the ld. counsel explanation IV to Rule 5 of the Rules 2000 specifically provides that if a stenter is permanently closed as on 1-3-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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