https://www.taxtmi.com/caselaws?id=377468 The Tribunal ruled in favor of the appellant, setting aside the Order-in-Appeal by the Commissioner of Central Excise. It held that the length of the gallery should not be included in the Hot Air Stenter for calculating annual production capacity under the Central Excise Act. Relying on a Supreme Court judgment, the Tribunal clarified that equipment in the stenter must aid in heat setting or fabric drying processes. The decision provided relief to the appellant based on legal analysis and precedent, aligning with the interpretation of the rules and previous court rulings. 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 The Tribunal ruled in favor of the appellant, setting aside the Order-in-Appeal by the Commissioner of Central Excise. It held that the length of the gallery should not be included in the Hot Air Stenter for calculating annual production capacity under the Central Excise Act. Relying on a Supreme Court judgment, the Tribunal clarified that equipment in the stenter must aid in heat setting or fabric drying processes. The decision provided relief to the appellant based on legal analysis and precedent, aligning with the interpretation of the rules and previous court rulings. Case-Laws Central Excise Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377468