2013 (12) TMI 812

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..... Dy. Commissioner (AR). None appeared on behalf of the appellant in spite of notice. 2. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the appellants are engaged in the processing of textiles fabrics and annual capacity of production of the stenter was fixed by the Commissioner of Central Excise under....

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.... the appellants are not entitled to challenge the annual capacity determination. 5. We find that this issue is now settled by the decision of Hon'ble Bombay High Court in the case of Mahalaxmi Dyeing & Ptg. Pvt. Ltd. Versus Union of India reported in 2011 (27) E.L.T. 194 (Bom.) Hon'ble Bombay High Court held that the issue whether the length of galleries are to be taken into consideration while....