Customs, Excise and Gold Tribunal - Delhi
M/S. S.P. Worsted Spinning, Mills vs Cce, Chandigarh on 22 May, 2001
ORDER
Lajja Ram
1. The matter was called. No one appeared for the appellants, M/s S.P. Worsted Spinning Mills, in spite of notice being sent to them on 19.4.2001. The notice has been received back undelivered with the postal remarks 'Factory Closed'.
2. Shri Mewa Singh, SDR, submits that the matter relates to the inclusion of gallery in determining the capacity of the stenter under the Hot Air Stenters Independent Textile Processors Annual Capacity Determination Rules, 1998 and that this matter is covered in favour of the assessee by the Larger Bench decision of the Tribunal in the case of M/s Sangam Processors Bhilwara Ltd. vs CCE, Jaipur, 2001 (42) RLT 429 (CEGAT-LB).
3. In view of the above, we remand this matter to the jurisdictional Commissioner of Central Excise to re-determine the capacity in the light of the Tribunal's Larger Bench decision, aforesaid. The impugned order to that extent is set aside. The appeal is accordingly allowed by way of remand.
(Dictated & pronounced in the open court)