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TMI Blog2019 (3) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in the case of COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II VERSUS SPBL. LIMITED [2002 (9) TMI 113 - SUPREME COURT OF INDIA], where it was held that The Tribunal arrived at a conclusion that the Explanation to Rule 5 makes it clear that a float drying machine or any other equipments mentioned therein must be for aiding the process of heat setting or drying of fabrics. The Tribunal observed that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76/- in terms of Section 3A of the Central Excise Act, 1944 read with Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 on the basis of final order passed by the Commissioner determining the annual production capacity. Consequently, a show-cause notice was issued for recovery of the said duty. On adjudication, the demand was confirmed with interest and penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterates the findings of the learned Commissioner (Appeals). 5. We find that the short issue involved in the present appeal for consideration is whether the length of gallery be included in the Hot Air Stenter for determining the annual capacity of production under Section 3A of the Central Excise Act, 1944 for the period in dispute. We find that the Hon'ble Supreme Court in S.B.P.L. s c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eous because the Explanation itself specifies that other equipment attached to a stenter should also be for aiding the process of heat setting or drying of the fabrics. The Tribunal found that a gallery, which is having no fan or radiator attached to it, cannot come within the purview of interpretation as contemplated by Explanation-I. Further, on the basis of the aforesaid amended Rules, the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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