Customs, Excise and Gold Tribunal - Delhi
M/S. M.H. Textiles (Pvt) Ltd. vs Cce, Delhi on 27 February, 2001
ORDER
P.G.Chacko
1. It is agreed by both sides that the issue involved in this appeal stands covered by the decision of a Larger Bench of the Tribunal in the case of Sangam Processors Bhilwara Ltd. Vs CCE, Jaipur [2001(42) RLT 429 (CEGAT-L.B.)]. Therefore, the appeal is taken up for final disposal.
2. The appeal is against the order of the Commissioner raising a demand of Rs.7,80,032/-per month for the period form 16.12.1998 to 29.06.1999 and of Rs.6,30,106/- per month for the period from 30.06.1999 onwards on the basis of the Annual Capacity of Production [ACP] determined by including the length of galleries in the parameters of the Hot Air Stenter under the provisions of Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. The appellants have challenged the inclusion of length of galleries in the parameters of the Hot Air Stenter for the purpose of determination of ACP. The question whether length of galleries is liable to be included for the purpose of ACP determination under the aforesaid rules has since been settled by the Larger Bench in the aforesaid case. The Bench has held that galleries are not included for the purpose of ACP determination. The question involved in the present appeal thus stands squarely covered in favour of the appellants.
3. The Commissioner shall re-determine the ACP by excluding the length of galleries from the computation. The impugned order stands set aside and the appeal stands allowed in the aforesaid terms.
(Dictated and pronounced in the open Court.)