M/S. Sangam Processors vs Cce Jaipur- 11 on 11 May, 2001
3. We find that the basic issue, namely, as to whether the length of galleries is to be included in the hot air stenter chamber length has been finally settled by the larger bench of the Tribunal in the case of Sangam Processors Bhilwara Ltd. v. CCE, Jaipur in which it has been held that the gallery length is not required to be included while computing the length of the chamber of the hot air stenter. Therefore the basic duty liability is unsustainable and the non-challenging of the determination in such cases cannot preclude the appellant from challenging it at the stage of quantification. Further we note the submission of the appellants that in addition to the plea that no penalty is imposable because the basic duty demand itself is not sustainable, in fact, there was no delay in payment of the duty and therefore should not have been imposed for delayed payment which is the ground for imposition of penalty in the relevant sub-rule relied upon by the adjudicating authority.