2000 (8) TMI 640

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....ndent. [Order per : S.L. Peeran, Member (J)]. - The stay and appeal arise from the order-in-original dated 29-3-2000 passed by the Commissioner of Central Excise fixing the annual capacity Hot Air Stenter. As the issue is covered by this Final Order Nos. 807-814/2000, dated 20-6-2000 [2000 (122) E.L.T. 229 (Tribunal)] in the case of R.M. Gupta Textiles (P) Ltd. and Others v. Commissioner of Cen....

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....ture as well as the functions of the galleries is totally different from those of the hot air chamber, particularly in view of the fact that there is no provision for blowing the hot air to heat the fabric when it is passed from the galleries, therefore, the same cannot be included in the dimension of the hot air chamber of the Stenter. In this connection we find that this had been incorporated in....

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.... of the case. On a careful consideration, we find that in view of the divergent practices by various Commissionarates as well as earlier decisions of the various benches of the Tribunal on this issue, the Govt. vide aforesaid Notification has now specifically included an explanation that these galleries (buffer zones) should be excluded from the dimensions of the Stenter itself. The reasons for fo....

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...., they were considered on merits after granting waiver and stay in these matters. The appeals are allowed by way of remand accordingly". 10. On a perusal of these decisions. We find that the law is now well settled in this respect to the following effect : (a)      that the dimension of the galleries (buffer zones) is not to be included in the dimension of the Hot a....