Bhilwara Processors Ltd. vs Cce on 4 March, 1999
5. On a perusal of the order of the Larger Bench, I find that gallery lengths have been held to be not includible in the parameters of Hot Air Stenter for the purpose of determination of ACP of Independent Textile Processors, by the Larger Bench in Sangam Processors (supra). Therefore, following the Larger Bench decision, the impugned orders should be set aside. The jurisdictional Commissioners will have to re-determine the ACP of the respective textile processors by excluding the galleries from the parameters of the Hot Air Stenters.