Stenter capacity computation excludes gallery length without fan or radiator attachment, affecting annual capacity determination.

Annual capacity under the hot air stenter regime must be computed by excluding gallery length where the galleries have no fan or radiator attachment. The settled position applied is that such gallery length cannot be counted for determining the number of chambers and, therefore, the unit's annual capacity. The fact that an earlier capacity order was not separately challenged did not bar examination of the correctness of the capacity computation in proceedings arising from the show cause notice. On that basis, the gallery length was held not includible in the stenter's annual capacity calculation.

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Issues: Whether the length of galleries was liable to be included while fixing the annual capacity of the stenter.

Analysis: The dispute turned on the computation of annual capacity under the hot air stenter capacity determination regime. The Tribunal followed the settled position that gallery length without fan or radiator attachment could not be taken into account for determining the number of chambers and, consequently, the annual capacity of the unit. The objection that the earlier capacity order had not been independently challenged did not prevent consideration of the correctness of the capacity computation in the proceedings arising from the show cause notice.

Conclusion: The length of the galleries was not to be included while fixing the annual capacity of the stenter, and the assessee succeeded on this issue.

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