2004 (2) TMI 547

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....llant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  The appellants are manufacturers of processed man-made fabrics coming under Chapters 54 and 55 of the Central Excise Tariff. Challenge is against the order passed by the Commissioner (Appeals) dt. 13-5-2002. 2. Two issues are raised in this appeal. One relates to fixation of annual ....

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.... relevant Notification No. 36/98, dated 10-12-98 and Hot-Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, we find no provision for excluding the clearances for export for the purpose of calculation of the average value of Rs. 30 per sq. mt. Under these circumstances, the contention raised by the appellant on this issue is rejected. 4. In the light of th....