Swastik Dyeing and Bleaching Vs. Commissioner of Central Excise

Swastik Dyeing and Bleaching vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Apr 24, 2001

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Citation: sooperkanoon.com/22442
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Apr 24, 2001
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Swastik Dyeing and Bleaching

Respondent

Commissioner of Central Excise

Excerpt

1. the question for consideration in the appeal is whether in determining for the purpose of the hot air stenter independent textile processors annual capacity determination rules, 1998, the capacity of the hot air stenter in the appellants factory, the rail length of the galleries in the stenter should be included or not. applying the ratio of the decision of the tribunal in c.m. paints pvt. ltd. vs. cce 2000 (120) elt 829, the commissioner has in the order impugned before us, held the rail length to be includable. that decision is no longer good law, having been overruled by the larger bench in sangam processors bhilwara ltd. vs. cce 2001 (127) elt 679, holding the mail length of galleries not to be includable in determining the capacity of the stenter.2. accordingly, after waiving deposit of the duty demanded, we allow the appeal and set aside the impugned order.

Full Judgment

1. The question for consideration in the appeal is whether in determining for the purpose of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, the capacity of the hot air stenter in the appellants factory, the rail length of the galleries in the stenter should be included or not. Applying the ratio of the decision of the Tribunal in C.M. Paints Pvt. Ltd. vs. CCE 2000 (120) ELT 829, the Commissioner has in the order impugned before us, held the rail length to be includable. That decision is no longer good law, having been overruled by the larger bench in Sangam Processors Bhilwara Ltd. vs. CCE 2001 (127) ELT 679, holding the mail length of galleries not to be includable in determining the capacity of the stenter.

2. Accordingly, after waiving deposit of the duty demanded, we allow the appeal and set aside the impugned order.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Swastik Dyeing and Bleaching vs Commissioner of Central Excise Same Subject Excise