https://www.taxtmi.com/caselaws?id=103676 Galleries attached to a hot air stenter were held to be excluded when computing annual production capacity, because a Larger Bench ruling on the point remained binding on subordinate authorities until reversed. The Commissioner's inclusion of the galleries was contrary to that binding ratio and also inconsistent with an earlier remand direction in the same matter. The impugned order was set aside, and the matter was remanded to the Commissioner to recompute annual production capacity without including the galleries after hearing both sides. en-us Fri, 28 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 12:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103676 Galleries attached to a hot air stenter were held to be excluded when computing annual production capacity, because a Larger Bench ruling on the point remained binding on subordinate authorities until reversed. The Commissioner's inclusion of the galleries was contrary to that binding ratio and also inconsistent with an earlier remand direction in the same matter. The impugned order was set aside, and the matter was remanded to the Commissioner to recompute annual production capacity without including the galleries after hearing both sides. Case-Laws Central Excise Fri, 28 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103676