Annual capacity computation requires factual findings before excluding stenter galleries, and unsupported exclusion was remanded.

Stenter galleries could be excluded from annual capacity computation only if specific factual findings showed they played no role in heat setting or drying of fabrics, as required by the Larger Bench ruling. The appellate authority excluded the galleries without recording those findings, while the adjudicatory authority had included them in the capacity calculation. Because the factual basis for exclusion was incomplete, the appellate order could not be sustained and the matter was remanded for fresh decision after examining the claim in light of the Larger Bench observations.

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Issues: Whether the order excluding the stenter galleries for determining the annual capacity of production of the unit could be sustained without recording the factual findings required by the Larger Bench decision.

Analysis: The adjudicatory authority had included the galleries in the annual capacity computation, while the appellate authority excluded them by relying on the Larger Bench ruling that galleries may be left out only if they are found to have no role in heat setting or drying of fabrics. The appellate order did not record the specific findings required by that ruling. In the absence of such findings, the basis for exclusion of the galleries was incomplete.

Conclusion: The appellate order could not be sustained and the matter had to be remanded for fresh decision after examining the respondents' claim in the light of the Larger Bench observations.

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