https://www.taxtmi.com/caselaws?id=93718 Capacity determination under the deeming provision for a stenter required examination of the actual function of the gallery and the closed space, because their inclusion depended on whether they formed part of the chamber capacity for drying or heat-setting. The affected party was therefore entitled to be heard and to adduce evidence before the Commissioner on those factual matters. Evidence on the function of the gallery and closed space was relevant to deciding whether the Explanation to Rule 5 applied, and had to be considered. The impugned orders were set aside and the matter was remanded for fresh determination after hearing the appellants. en-us Mon, 19 Jun 2000 00:00:00 +0530 Wed, 16 Nov 2011 14:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93718 Capacity determination under the deeming provision for a stenter required examination of the actual function of the gallery and the closed space, because their inclusion depended on whether they formed part of the chamber capacity for drying or heat-setting. The affected party was therefore entitled to be heard and to adduce evidence before the Commissioner on those factual matters. Evidence on the function of the gallery and closed space was relevant to deciding whether the Explanation to Rule 5 applied, and had to be considered. The impugned orders were set aside and the matter was remanded for fresh determination after hearing the appellants. Case-Laws Central Excise Mon, 19 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93718