2004 (8) TMI 519

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....K. Chandan, JDR, for the Respondent. [Order]. -   The appellant during the relevant time was operating under the provisions of Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000. He was engaged in the manufacture of textile fabrics falling under Chapter Headings 52, 54 and 55 of the Central Excise Tariff Act, 1985 and was paying central excise duty ....