2000 (3) TMI 236

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...., for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  On hearing Shri S.S. Srivastava, Advocate for the applicants and Shri K.L. Ramteke for the revenue, it appears that the issue having been decided by us earlier, the appeal itself could be taken up for disposal. 2.  The appellants operate under the Hot Air Stenter Independent Textile Processors Annual Capacity Determinat....

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....had observed that even if the rules did not make any provision, it was necessary and mandatory for the Commissioner to give notice to the assessees before proceeding to re-determine the annual production etc. We had also observed that it was the submission of the assessees that the galleries were devices to safeguard the operators from the hot air circulated in the chambers and that it did not ass....