2001 (1) TMI 403

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....ri M.M. Dube, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  The short point for determination in this appeal is whether the length of the galleries is to be added to the length of the stenter or not. 2. The facts of the case are that the appellants are engaged in processing of fabrics. The length of the stenter was a factor for determining the Annual Capacit....

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....er reiterates the findings of the authorities below. 5. We have heard the submissions. We have also perused the Final Order No. 16/2001/NB, dated 4-1-2001 [2000 (127) E.L.T. 679 (Tribunal-LB)]. We find that similar issue came up before the Larger Bench of this Tribunal and the Larger Bench in the above said order in para 7 held as under : "7. Rule framed under Section 3A of the Act is f....

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....t' as contemplated by Explanation I to the Rule. In this view of the matter we are not in a position to agree with the following observation made in C.M. Paints (P) Ltd. v. CCE & C. New Delhi - 2000 (40) RLT 220 : 'Even a passive facility like a buffer zone (as in the present case) is not devoid of the character of 'aiding the process of heat setting'. Even the technical opinion relied on by on....