2006 (3) TMI 726

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....nt. Shri S.M. Shah, with Ms. N.V. Masurkar, for the Respondent. ORDER Heard Mr. Prakash Shah, the learned counsel for the appellant and Mr. S.M. Shah, the learned counsel for the revenue. 2. The appeal gives rise to the following substantial questions of law :- (1)     Whether the Tribunal was right in sustaining the demand on the length of the gallery contrary to the....

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....termination Rules, 1998 (hereinafter referred to as 'Rules, 1998') was not challenged by the appellant by pursuing independent and substantive proceedings. Admittedly no appeal lay from the order, dated 12th July, 1999. However, the appellant objected to the invocation of length of the gallery having no fan or radiator attached to it in counting the number of chambers in response to the show cause....

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....ost of the Process Houses." 6. The Additional Commissioner of Central Excise by his order, dated 20th April, 2000 overruled the objection raised by the appellant and confirmed the demand raised under Section 11A(1) of the Central Excise Act, 1944 read with Rule 96ZQ(5)(i) of the Central Excise Rules, 1944 end imposed penalty of Rs. 8,06,856/- under Rule 96ZQ(5)(ii) of the Central Excise Rule....

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....ll not be taken into consideration while counting number of chambers in each of hot air stenter. 10. Obviously in the light of the judgment of the highest court of the land in the case of SPBL Limited, the invocation of length of the galleries having no fan or radiator attached to it in counting number of chambers was rendered illegal. 11. It is seen that despite the aforesaid law laid....