2011 (10) TMI 420

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....ent Per : S.S. Kang Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty. The demand is confirmed after taking into consideration a cooling zone of Hot Air Stenter Chambers for Determination of Annual Capacity under the Compounded Levy Scheme. 3. The authorized representative of the appellant submitted that the Tribunal in Appeal No.E/654/2004 vide Fi....

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....ok into account not only the number of chambers (which were three in number) but also the cooling zones and arrived at the total number of chambers at 3.239 chambers (3 chambers + 0.239 pertaining to cooling zone). On that basis, he had fixed the annual production capacity at Rs.607.51 lakhs for the year 1999-2000. The appellant is before us against the said order.  Their contention is tha....

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....ed as follows:- "For the purpose of this Notification, a float drying machine or any other equipment except the galleries of length 3.05 mtrs installed in or attached to stenter for aiding the process of heat setting or drying of the fabrics shall be deemed to be one chamber of a stenter and any fraction of such length shall be added on a pro-rata basis". From the explanation given above, to....