Customs, Excise and Gold Tribunal - Mumbai
Shri Natraj Finishers And Amit Weaving ... vs Commissioner Of Customs & Central ... on 7 June, 2001
ORDER Gowri Shankar, Member (T)
1. The common issue in these appeals having been settled disposed by the decision of the larger bench of the Tribunal, we waive deposit of the duty and take up the appeals for disposal.
2. In each of these orders impugned in these appeals the Commissioner of Central Excise, Pune-II has held that in computing the capacity of the stenters in the factory of each of these appellants under the rules provided for this purpose, the rail length of the galleries contained in the stenter is to be included. He has relied upon the ratio of the decision of the Tribunal in C.M. Paints Vs. CCE 2001 (120) ELT 821. That decision is no longer good law, having been overruled by the larger bench decision in Sangam Processors Bhilwara Vs. CCE 2001 (127) ELT 679 holding that the rail length of the galleries is not to be taken into account in computing the capacity of the stenters.
3. Accordingly, both the appeals are allowed and the impugned order set aside.