Annual production capacity must exclude stenter galleries where binding precedent has already ruled they are not includible.

Galleries attached to a hot air stenter were held to be excluded when computing annual production capacity, because a Larger Bench ruling on the point remained binding on subordinate authorities until reversed. The Commissioner's inclusion of the galleries was contrary to that binding ratio and also inconsistent with an earlier remand direction in the same matter. The impugned order was set aside, and the matter was remanded to the Commissioner to recompute annual production capacity without including the galleries after hearing both sides.

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Issues: Whether the galleries attached to the Hot Air Stenter could be included while determining the annual production capacity.

Analysis: The Tribunal noted that a Larger Bench had already held that galleries are not to be taken into account for determining annual production capacity. That decision continued to bind subordinate adjudicating authorities unless and until reversed by a higher forum. The Commissioner had nevertheless included the galleries in computing the annual production capacity, contrary to the binding ratio and to an earlier remand direction in the same matter.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner to recompute the annual production capacity without including the galleries, after hearing both sides.

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