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of <h1>Tribunal upholds decision on hot air stenter installation. Explanation-II not applicable. Revenue appeal dismissed.</h1> <h3>COMMISSIONER OF C. EX., MEERUT Versus CHANDHOK TEXTILES (P) LTD.</h3> The appellate tribunal upheld the Commissioner's decision in a case involving the installation of a hot air stenter by an assessee. The tribunal found ... Production capacity based duty - Dismantling of Hot Air Stenter The appellate tribunal upheld the Commissioner's decision in a case involving the installation of a hot air stenter by an assessee. The tribunal found that Explanation-II of Notification 42/98 did not apply as only a portion of the stenter remained in the factory during the relevant period. The appeal by the Revenue was dismissed.
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