https://www.taxtmi.com/caselaws?id=104259 Stenter galleries could be excluded from annual capacity computation only if specific factual findings showed they played no role in heat setting or drying of fabrics, as required by the Larger Bench ruling. The appellate authority excluded the galleries without recording those findings, while the adjudicatory authority had included them in the capacity calculation. Because the factual basis for exclusion was incomplete, the appellate order could not be sustained and the matter was remanded for fresh decision after examining the claim in light of the Larger Bench observations. en-us Mon, 29 Jul 2002 00:00:00 +0530 Tue, 28 Feb 2012 14:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104259 Stenter galleries could be excluded from annual capacity computation only if specific factual findings showed they played no role in heat setting or drying of fabrics, as required by the Larger Bench ruling. The appellate authority excluded the galleries without recording those findings, while the adjudicatory authority had included them in the capacity calculation. Because the factual basis for exclusion was incomplete, the appellate order could not be sustained and the matter was remanded for fresh decision after examining the claim in light of the Larger Bench observations. Case-Laws Central Excise Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104259