2015 (10) TMI 1657

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....: The brief facts of the case are that the appellant is a processor of fabric. A compounded levy scheme was introduced in respect of fabrics with effect from 16.12.1998. The Commissioner provisionally fixed the annual capacity of production vide provisional order no. 58/98 dated 29.12.1998. In the said order, the Commissioner determined the capacity as 17 chambers. Vide final order no. 2/99 dated....

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....he 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 fixing the capacity of stenter is now decided by the Hon'ble Supreme Court. The Hon'ble High Court held that length of galleries are not to be taken into consider....