1. In this appeal filed by M/s Varun Fabrics Ltd., the issue involved is whether the length of galleries is to be included to the length of chambers while determining the Annual Production Capacity of the Hot Air Stenter.
2. I heard Shri K.K. Anand, Ld. Advocate for the Appellate and Shri S.C. Pushkarna, Ld. DR for the Revenue. The issue involved in the present appeal has been settled by the Larger Bench of the Tribunal in the case of M/s Sangam Processors Bhilwara Ltd. Vs. CCE Jaipur, Final Order no. 16/2000/NB (DB) dt. 4-1-2001, wherein it was held that the gallery which is having no fans or radiators attached to it cannot come within the purview of "any other equipment." as contemplated by Explanation I to Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. Accordingly Tribunal held that the view expressed by the Tribunal in the case of R.M. Gupta Textile, 2000(40) RLT 234 to the effect that galleries are not to be included in the dimension of hot air chamber for finding out production capacity, is correct. Following the ratio of the said decision, the appeal filed by the Appellate is to be allowed. However, as pointed out by the Ld.
DR the matter has to go back to the Commissioner for determining the Annual Production Capacity without taking into consideration the length of galleries. The matter is, therefore, remanded to the Commissioner for determining the Annual Capacity of Production without taking into consideration the length of galleries and also to provide consequential relief, if any, to the Appellants.