2005 (10) TMI 490

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....Appellant. Shri Ajay Saxena, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The appellants hereinafter who were engaged in the manufacture of processed fabrics falling under Chapters 52, 54, 55 and 60 of the Schedule to the CETA, 1985 and discharging duty liability in terms of Notification No. 36/98-C.E., dated 10-12-98 issued under Section 3A(3) of the ....

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....ard both sides. As regards the assessee's plea that one chamber of 'BABROS' Stenter was sealed from 18-9-97 and the seal was opened on 18-12-98 and they dismantled the chamber on 24-12-98, we find that as per para 5 of the HASITPACD Rules 1998 notified under Notification No. 42/98-C.E. dated 10-12-98, where a independent processors proposes to make any change in the installed machinery or any part....

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....closure of the Hot Air Stenter containing the chambers and not in the case of closure of any one or more chambers contained any such stenter. Therefore, we hold that the appellants are not entitled to abatement due to closure of one stenter chamber between 24-12-98 and 11-1-99. As for duty demand by inclusion of length of galleries in the Hot Air Chambers Stenter, we hold that it is unsustainable ....