Customs, Excise and Gold Tribunal - Mumbai
Natraj Textile Processors P. Ltd., ... vs Commissioner Of Customs And Central ... on 18 July, 2001
ORDER Gowri Shankar, Member (T)
1. Appeals taken up with consent after waiving deposit.
2. The common issue in these three appeals is the determination of the capacity of stenters in the factory of each of the appellants, in accordance with Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. In each of the orders impugned in these appeals, the Commissioner has concluded that in determining such capacity, the rail length of the galleries form part of each of the stenters has to be included.
3. The Commissioner has relied, for this purpose, upon the decision of the Tribunal in C.M. Paints (P) Ltd vs. CCE 2000 (120) ELT 829. That decision is no longer good in law having been overruled by the larger bench in its decision in Sangam Processors Bhilwara Ltd vs CCE 2001 (127) ELT 679. The ratio of this decision of the larger bench that the rail length of the galleries is not to be taken into account will have to be applied to the facts before us.
4. The common representative of the appellant contends that in determining the capacity of Natraj Textile Processors P Ltd (Appeals E/166) the Commissioner has not considered the submission, that one of the stenters installed in its factory was not functioning during the relevant period, having been sealed by the officers earlier. The notice issued to the appellant, its reply, and the order of the Commissioner do not deal with this aspect. We therefore do not think it proper to enter a finding upon it. The appellant had, in its letter dated 22.7.1999 to the Commissioner, asked him to take its factory into account in determining the capacity. That representation, if received by the Commissioner, required his consideration and the appellant deserved reply. We would like the Commissioner to deal with that representation in accordance with law, if it was received by him.
5. The appeals are allowed and the impugned order set aside.