https://www.taxtmi.com/caselaws?id=95507 For determining the annual production capacity of a hot air stenter, gallery length cannot be counted as part of the chambers. The text states that a larger bench had already held galleries were not chambers for this purpose, so any capacity enhancement based on including gallery length was impermissible. Once the gallery is excluded from the chamber count, the foundation for the differential duty demand falls away, making the demand unsustainable. The result recorded is that the appeals succeeded and the impugned orders were set aside with consequential relief. en-us Wed, 14 Feb 2001 00:00:00 +0530 Tue, 13 Dec 2011 10:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95507 For determining the annual production capacity of a hot air stenter, gallery length cannot be counted as part of the chambers. The text states that a larger bench had already held galleries were not chambers for this purpose, so any capacity enhancement based on including gallery length was impermissible. Once the gallery is excluded from the chamber count, the foundation for the differential duty demand falls away, making the demand unsustainable. The result recorded is that the appeals succeeded and the impugned orders were set aside with consequential relief. Case-Laws Central Excise Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95507