https://www.taxtmi.com/caselaws?id=210898 The Tribunal set aside the impugned order and allowed the appeal, waiving the pre-deposit of duty based on a previous order. It determined that the cooling zone of Hot Air Stenter Chambers should not be considered in computing the annual capacity under the Compounded Levy Scheme. The decision emphasized that chambers must aid in heat setting or drying of fabrics to be included in duty computation. The judgment underscores the importance of correctly interpreting the rules governing annual capacity determination and ensuring adherence to legal provisions for fair treatment of the appellant. en-us Mon, 03 Oct 2011 00:00:00 +0530 Fri, 06 Jan 2012 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210898 The Tribunal set aside the impugned order and allowed the appeal, waiving the pre-deposit of duty based on a previous order. It determined that the cooling zone of Hot Air Stenter Chambers should not be considered in computing the annual capacity under the Compounded Levy Scheme. The decision emphasized that chambers must aid in heat setting or drying of fabrics to be included in duty computation. The judgment underscores the importance of correctly interpreting the rules governing annual capacity determination and ensuring adherence to legal provisions for fair treatment of the appellant. Case-Laws Central Excise Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210898