https://www.taxtmi.com/caselaws?id=100037 Galleries could not be included in the annual capacity computation for stenters because they were not equipment aiding heat setting or drying of fabrics within the relevant rule. The capacity order had wrongly taken galleries into account, so the demand founded on that computation could not be sustained. The Tribunal applied the settled Larger Bench view and noted the High Court's direction for reconsideration of the grievance concerning galleries. The impugned appellate order was set aside and the matter remanded for fresh determination of annual capacity in accordance with law. en-us Wed, 18 Apr 2001 00:00:00 +0530 Tue, 31 Jan 2012 10:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100037 Galleries could not be included in the annual capacity computation for stenters because they were not equipment aiding heat setting or drying of fabrics within the relevant rule. The capacity order had wrongly taken galleries into account, so the demand founded on that computation could not be sustained. The Tribunal applied the settled Larger Bench view and noted the High Court's direction for reconsideration of the grievance concerning galleries. The impugned appellate order was set aside and the matter remanded for fresh determination of annual capacity in accordance with law. Case-Laws Central Excise Wed, 18 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100037