2013 (12) TMI 812

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..... 10 (9) TMI 859 - BOMBAY HIGH COURT ] – the length of galleries are not to be taken into consideration – Thus, the assessee can challenge the demand raised on these basis though he has not challenged the order fixing annual capacity by the Commissioner of Central Excise – order set aside – Decided in favour of Assessee.
S S Kang And P K Jain, JJ. For the Appellant : None For the Respondent : S .....

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..... taken into consideration. The contention of the appellant is that length of galleries are not be taken into consideration while fixing the capacity of the stenter. 4. Adjudicating authority dropped the proceeding revenue filed appeal and the Commissioner (appeals) set aside the adjudication order on the ground that as the appellant has not challenged order of fixation to capacity passed by the Co .....

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