Customs, Excise and Gold Tribunal - Delhi
M/S Jai Amba Textile vs Cce, Ahmedabad on 26 June, 2001
ORDER Lajja Ram, Member (T)
1. The matter was called. No one appeared for the appellants, M/s Jai Amba Textile, although the notice for today's hearing of their stay application has been issued on 4.6.2001. Shri Rajeev Tandon, SDR, submits that the main issue for consideration in this appeal is of inclusion of gallaries in arriving at the annual production capacity under the provisions of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 and that the issue regarding gallaries has already been settled by the Larger Bench Decision of the Tribunal in the case of Sangam Processors Bhilware Ltd. vs CCE, Jaipur, 2001 (127) ELT 679 (T-LB).
2. In view of the above, we take up the stay application of the appellants in their absence. As the matter is already covered by the aforesaid Tribunal's Larger Bench decision, we waive the requirement of pre-deposit of duty amount and take up the appeal itself for disposal.
3. After hearing the learned SDR and going through the facts on record, we find that the main issue is regarding gallaries. There is another issue about the Drying Range Cylinder. The matter regarding gallaries is covered by the aforesaid Tribunal's decision. We, therefore, consider that the matter has to be re-examined by the jurisdictional Commissioner of Central Excise in the light of the aforesaid Tribunal's Larger Bench decision. The other issue regarding Drying Range Cylinder may also be re-examined in the light of that decision.
4. Thus, the appeal is allowed by way of remand. The stay application is also disposed of accordingly.
(Dictated & pronounced in the open court)