https://www.taxtmi.com/caselaws?id=97022 Galleries or buffer zones of a hot air stenter were held not to form part of the hot air chamber for annual capacity computation because they have a separate structure and function from the chamber itself. The Tribunal also treated the explanatory notification excluding such galleries as retrospective, on the basis that it merely reflected the position already in force. On that reasoning, the impugned orders were unsustainable and the assessee succeeded. en-us Thu, 17 Aug 2000 00:00:00 +0530 Fri, 13 Jan 2012 16:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97022 Galleries or buffer zones of a hot air stenter were held not to form part of the hot air chamber for annual capacity computation because they have a separate structure and function from the chamber itself. The Tribunal also treated the explanatory notification excluding such galleries as retrospective, on the basis that it merely reflected the position already in force. On that reasoning, the impugned orders were unsustainable and the assessee succeeded. Case-Laws Central Excise Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97022