https://www.taxtmi.com/caselaws?id=221136 Annual capacity under the hot air stenter regime must be computed by excluding gallery length where the galleries have no fan or radiator attachment. The settled position applied is that such gallery length cannot be counted for determining the number of chambers and, therefore, the unit's annual capacity. The fact that an earlier capacity order was not separately challenged did not bar examination of the correctness of the capacity computation in proceedings arising from the show cause notice. On that basis, the gallery length was held not includible in the stenter's annual capacity calculation. en-us Thu, 19 Jul 2012 00:00:00 +0530 Mon, 25 Feb 2013 10:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221136 Annual capacity under the hot air stenter regime must be computed by excluding gallery length where the galleries have no fan or radiator attachment. The settled position applied is that such gallery length cannot be counted for determining the number of chambers and, therefore, the unit's annual capacity. The fact that an earlier capacity order was not separately challenged did not bar examination of the correctness of the capacity computation in proceedings arising from the show cause notice. On that basis, the gallery length was held not includible in the stenter's annual capacity calculation. Case-Laws Central Excise Thu, 19 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221136