2013 (2) TMI 541

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..... tion Rules, 1998 - Annual capacity of the stenter - Revenue assessed the duty after taking into consideration the length of galleries Held that:- Following the decision in case of S.P.B.L. LIMITED (2002 (9) TMI 113 - SUPREME COURT OF INDIA)that the length of galleries having no fan or radiator attached to it cannot be taken into consideration while determining the numbers of chambers. In favour .....

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..... ing authority dropped the proceedings and in appeal the Commissioner (Appeals) set aside the adjudication order on the ground that the appellant had not challenged the order passed by the Commissioner of Central Excise determining the capacity of their unit. Hence without challenging the order determining annual capacity the issue regarding fixation of annual capacity attained finality. 3. The a .....

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..... f chambers, the Tribunal was competent to consider and rather ought to have considered the applicability of law laid down by the Supreme Court in the Case of SPBL Limited to the facts of the present case." 4. In view of the above decision, we find merit in the contention of the applicant that length of the galleries are not to be taken into consideration while fixing the annual capacity of .....

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