2001 (4) TMI 614

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....t. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been preferred by the appellants against the impugned order-in-appeal dated 26-12-2000 passed by the Commissioner (Appeals) vide which he had upheld the order-in-original of the Joint Commissioner dated 21-1-2000 ordering the recovery of Central Excise duty of Rs. 6,61,031/- under Rule 96-ZQ of the Central Excise Rules from the appellan....

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....E, Jaipur, 2001 (127) E.L.T. 679 (T-LB) = 2001 (42) RLT 429 (CEGAT-LB) and the Tribunal's final order No. A/209-216/2000-NB(DB) in the case of Swastic Suitings and Ors. v. CCE, Jaipur. 3. On the other hand, the learned SDR while contesting this contention of the learned counsel has argued that since the order dated 16-4-1999 determining the annual capacity of the stenter was not challenged b....

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....o the law laid down in the case of Sangam Processors Bhilwara Ltd., supra. 5. From the record, it is also borne out that the Rajasthan Textile Processors Association of which the appellants are member, filed a writ petition before the Hon'ble High Court of Rajasthan challenging the various orders of the Commissioner determining the annual capacity of the stenters taking into account the gall....

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....rder of the High Court, we are of the view that the matter deserves to the sent back to the Commissioner for redetermining the annual capacity of the stenter in terms of the High Court direction in the order dated 16-11-2000, referred above, and the ratio of the law laid down by the Tribunal in the case of Sangam Processors Bhilwara Ltd., supra. Therefore, the impugned order of the Commissioner (A....