https://www.taxtmi.com/caselaws?id=93745 In a dispute over annual capacity fixation for independent textile processors, the Tribunal treated the gallery attached to a hot air stenter as part of the "equipment" for capacity computation because it helped prevent heat loss and assisted the heat-setting process. Relying on its earlier view that the term was used in a broad sense, the Tribunal found the balance of convenience in favour of the Revenue. As no financial hardship was pleaded, waiver of pre-deposit was declined and the appellants were directed to deposit the full amount sought. en-us Mon, 10 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 15:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93745 In a dispute over annual capacity fixation for independent textile processors, the Tribunal treated the gallery attached to a hot air stenter as part of the "equipment" for capacity computation because it helped prevent heat loss and assisted the heat-setting process. Relying on its earlier view that the term was used in a broad sense, the Tribunal found the balance of convenience in favour of the Revenue. As no financial hardship was pleaded, waiver of pre-deposit was declined and the appellants were directed to deposit the full amount sought. Case-Laws Central Excise Mon, 10 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93745