Judgment:
1. The short point to be considered in this case is whether gallaries is to be included or not for the purpose of computation of the number of chambers for purpose of determination of Annual Capacity of Production under Hot Air Stentor Independent Textile Processors Annual Capacity determination Rules 1998.
2. After hearing for some time with reference to the stay petition we felt that the matter can be disposed of. Accordingly appeal was taken for regular hearing with the consent of both sides. It was urged on behalf of the assessee that the value of galleries as such cannot be included for the purpose of determination of Annual Capacity. He could not substantiate his point in support to any case law. We find that much case law has developed on the point at issue. In view of this position he requested the matter may be remanded so that he can produce the case law in support of his contention, before the authorities below. The D.R has no objection. In view of the submission we are of the view that the issue required to be examined. Accordingly we are remanding the matter to the concerned adjudicating authority to examine the issue afresh and to pass an appropriate order in accordance with law on providing an opportunity to the party. Thus this appeal is disposed of in the above terms. Therefore the stay petition also gets disposed of accordingly. The Counsel also submitted that there was 2 days delay in filing the appeal. On considering the submissions made by the Counsel the delay in filing the appeal is condoned.