https://www.taxtmi.com/caselaws?id=93922 The Tribunal applied earlier decisions holding that the galleries or buffer zones attached to stenter machines are not part of the hot air chamber for annual capacity determination. It treated Notification No. 14/2000-C.E. (N.T.) dated 01.03.2000 as retrospectively excluding gallery dimensions, so those dimensions could not be added in computing capacity. On that basis, the same approach was applied to the present appeals and the impugned orders were set aside with consequential relief. en-us Mon, 17 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 17:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93922 The Tribunal applied earlier decisions holding that the galleries or buffer zones attached to stenter machines are not part of the hot air chamber for annual capacity determination. It treated Notification No. 14/2000-C.E. (N.T.) dated 01.03.2000 as retrospectively excluding gallery dimensions, so those dimensions could not be added in computing capacity. On that basis, the same approach was applied to the present appeals and the impugned orders were set aside with consequential relief. Case-Laws Central Excise Mon, 17 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93922