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2000 (3) TMI 98
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....In this case the appeal and the stay petition themselves are taken up together for consideration as the matter lies in a short compass. The appeal is against the order-in-original No. 50/Ch.54/99.Cx dated 27-10-1999 passed by the Commissioner of Central Excise, wherein while fixing the annual capacity of production under Rule 3 of the Hot Air Stenter Independent Textile Processors Annual Capacity ....
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.... confusion whether or not to include the dimension of the galleries, the Govt. of India in the Budget for the year 2000-2001 framed rules vide Notification No. 14/2000-C.E. (N.T.), dated 1-3-2000 and by the explanation thereof it has been clarified that the galleries are to be excluded from the specified length of the metre shown in the machine from any such equipment as the galleries are not to b....
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....f the case. On consideration of the submissions we are of the considered opinion that in view of the fact that the structure as well as the functions of the galleries is totally different from those of the hot air chamber, particularly in view of the fact that there is no provision for blowing the hot air to heat the fabric when it is passed from the galleries, therefore, the same cannot be includ....