2002 (1) TMI 1055

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....the Res-pondent. [Order per : G.R. Sharma, Member (T)]. -  Commissioner of Central Excise, Chandigarh-II has filed this appeal being aggrieved by the impugned order. In the impugned order the learned Commissioner (Appeals) had allowed the appeal of the assessee relying on the judgment of this Tribunal in the case of Sangam Processors Bhilwara Ltd. v. C.C.E., Jaipur reported in - 2001 (127) ....

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....t in Para 7 of the Larger Bench decision of this Tribunal in the case of Sangam Processors Bhilwara Ltd. v. C.C.E., Jaipur (supra) is as under : "7. Rule framed under Section 3A of the Act is for determining the annual capacity of production of the textile fabric where manufacturing process takes place with the help of hot air stenter. Depending on the length of rails used in the stenter the....

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....0 (120) E.L.T. 829 (Tri.) = 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 one of the appellants confirms that the fact that the ducting/gallery minimizes heat loss. We are, therefore, satisfied that a 'gallery' attached to the stenter facilita....