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<h1>Revenue's appeal on annual capacity determination under Hot Air Stenter Rules rejected by Tribunal</h1> The revenue's appeal against the Commissioner (Appeals) order-in-appeal regarding annual capacity determination under the Hot Air Stenter Independent ... Production capacity based duty - Determination of The revenue appealed against the order-in-appeal by the Commissioner (Appeals) regarding the annual capacity determination under the Hot Air Stenter Independent Textile Processors Rules, 1998. The Tribunal, referring to a previous case, ruled that the length of galleries should not be considered in computing production capacity of stenter machines. The appeals were rejected based on this decision.