https://www.taxtmi.com/caselaws?id=46789 Under the special capacity-based levy scheme for textile processors, the treatment of galleries attached to a stenter turns on whether the attached installation functions as "other equipment" for computing annual production capacity. The clarification said such galleries were to be counted if they aided heat setting or drying, but the Tribunal had already held that a gallery without rails, fan or radiator could not by itself fall within that expression. The operative principle is that subordinate excise authorities must follow the Tribunal's ruling unless it is stayed, and they cannot apply a contrary clarification while making assessments. en-us Mon, 19 Nov 2001 00:00:00 +0530 Fri, 23 Jul 2010 18:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46789 Under the special capacity-based levy scheme for textile processors, the treatment of galleries attached to a stenter turns on whether the attached installation functions as "other equipment" for computing annual production capacity. The clarification said such galleries were to be counted if they aided heat setting or drying, but the Tribunal had already held that a gallery without rails, fan or radiator could not by itself fall within that expression. The operative principle is that subordinate excise authorities must follow the Tribunal's ruling unless it is stayed, and they cannot apply a contrary clarification while making assessments. Case-Laws Central Excise Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46789