https://www.taxtmi.com/caselaws?id=122016 Abatement under the stenter capacity scheme is available only on complete closure of the Hot Air Stenter, not on closure of a single chamber, and only from the date the change is approved by the Commissioner. Because permission for removal of the chamber was granted later, no abatement was available for the earlier period. The text also states that gallery length cannot be included in the length of Hot Air Chambers Stenter for duty computation, as binding precedent had rejected that basis. Duty demand and penalty therefore required fresh computation on the correct stenter length, with relief limited to that extent. en-us Tue, 04 Oct 2005 00:00:00 +0530 Tue, 07 Aug 2012 18:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122016 Abatement under the stenter capacity scheme is available only on complete closure of the Hot Air Stenter, not on closure of a single chamber, and only from the date the change is approved by the Commissioner. Because permission for removal of the chamber was granted later, no abatement was available for the earlier period. The text also states that gallery length cannot be included in the length of Hot Air Chambers Stenter for duty computation, as binding precedent had rejected that basis. Duty demand and penalty therefore required fresh computation on the correct stenter length, with relief limited to that extent. Case-Laws Central Excise Tue, 04 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122016