2007 (1) TMI 459

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....espondent. [Order per : Archana Wadhwa, Member (J)].- After hearing both the sides, we find that the appellants are engaged in the processing of fabrics and vide order dated 28-2-2001, Commissioner determined their Annual Capacity of Production by including the length of galleries attach to the stenter. As the appellant did not pay the duty on the gallery component, they were issued a show caus....