M/S. Royal Processors P. Ltd. Vs. Cce, Chandigarh - Court Judgment

Excerpt:
1. today the matter is posted for hearing the stay application filed by m/s royal processors p. ltd. the issue involved int eh appeal is whether length of galleries is also to be included to the length of the chamber while deciding the annual production capacity of the hot air stenter. as the issue stands decided by the larger bench of the appellate tribunal, the recovery of the duty confirmed is stayed and the appeal itself is taken up for disposal with the consent of both the sides.2. i heard shri r.santhanam, advocate for the appellant, and shri k.panchatcharan, jdr, 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 2344 to the effect that galleries are not to be included in the dimension of hot air champer for finding out production capacity, is correct. following the ratio of the said decision, the appeal 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 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.

Judgment:
1. Today the matter is posted for hearing the stay application filed by M/s Royal Processors P. Ltd. The issue involved int eh appeal is whether length of galleries is also to be included to the length of the chamber while deciding the Annual Production Capacity of the Hot air Stenter. As the issue stands decided by the Larger Bench of the Appellate Tribunal, the recovery of the duty confirmed is stayed and the appeal itself is taken up for disposal with the consent of both the sides.

2. I heard Shri R.Santhanam, Advocate for the Appellant, and Shri K.Panchatcharan, JDR, 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 2344 to the effect that galleries are not to be included in the dimension of hot air champer for finding out production capacity, is correct. Following the ratio of the said decision, the appeal 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 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.