https://www.taxtmi.com/caselaws?id=377468 For annual capacity determination under the special excise scheme for hot air stenters, only components with functional heat-setting or drying utility can be included. A gallery attached to the chamber, having no independent such utility, is excluded from the stenter for capacity computation. Applying the Supreme Court ruling on the identical question, the impugned capacity fixation based on inclusion of the gallery was unsustainable, and the resulting demand and penalty could not stand. en-us Thu, 14 Feb 2019 00:00:00 +0530 Sat, 30 Mar 2019 06:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377468 For annual capacity determination under the special excise scheme for hot air stenters, only components with functional heat-setting or drying utility can be included. A gallery attached to the chamber, having no independent such utility, is excluded from the stenter for capacity computation. Applying the Supreme Court ruling on the identical question, the impugned capacity fixation based on inclusion of the gallery was unsustainable, and the resulting demand and penalty could not stand. Case-Laws Central Excise Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377468