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<h1>Tribunal rejects stay petitions on gallery classification in excise calculation</h1> The Appellate Tribunal CEGAT, New Delhi rejected the stay petitions filed by the Commissioner of Central Excise, Chandigarh concerning the classification ... Production capacity based duty The Appellate Tribunal CEGAT, New Delhi heard eight stay petitions filed by the Commissioner of Central Excise, Chandigarh regarding the treatment of galleries attached to stenters in determining Annual Production Capacity. The Tribunal, referring to a previous decision, ruled that galleries cannot be considered equipment aiding the process, leading to the rejection of the stay petitions and appeals.
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