2011 (6) TMI 551

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....r of the appellant Shri V.K. Singh, SDR for the respondent Per:   Mr. P.R. Chandrasekharan, This appeal is directed against the Order-in-Original no. 20/03 dated 24.11.2003 passed by the Commissioner of Central Excise, Mumbai IV. 2. The appellant SKM Fabrics, Mumbai are processors of textile fabrics and had opted for payment of duty under Section 3A of the Central Excise Act,....

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....fabrics. There is no radiator or fan attached to it. The cooling zone is meant for cooling the fabrics that come out the chambers at a very high temperature and the stenter can function without cooling zone. The appellant further submits that cooling zone  is at a distance (of about 2 feet) from the gallery and is nowhere attached to the stenter. 4. The ld. DR reiterates the findings given....