M/S. Ridhi Sindhi Mills (i) Pvt. Vs. C.C.E., Jaipur - Court Judgment

Excerpt:
1. applicants filed this application for waiver of pre-deposit of duty and penalty.3. the applicants are engaged in the manufacture of textile fabric and annual capacity of their stenter was determined as per hot air stenter independent textile processor annual capacity determination rules, 1998 and while determining the capacity, the length of galaries was also taken into account. the larger bench of the tribunal in the case of sangam processors, bhilwara vs c.c. reported in 2001 (42) r.l.t. 429 held that while determining the annual capacity of stenter, the length of galaries is not to be taken into account. in view of the larger bench decision of the tribunal in the case of sangam processor (supra), prima facie, the balance of convenience is in favour of the applicants.therefore, the pre-deposit of duty and penalty is waived for hearing of the appeal. the appeal will come up in due course. (pronounced in court).

Judgment:
1. Applicants filed this application for waiver of pre-deposit of duty and penalty.

3. The applicants are engaged in the manufacture of textile fabric and annual capacity of their stenter was determined as per Hot Air Stenter Independent Textile Processor Annual Capacity Determination Rules, 1998 and while determining the capacity, the length of galaries was also taken into account. The Larger Bench of the Tribunal in the case of Sangam Processors, Bhilwara vs C.C. reported in 2001 (42) R.L.T. 429 held that while determining the annual capacity of stenter, the length of galaries is not to be taken into account. In view of the Larger Bench decision of the Tribunal in the case of Sangam Processor (supra), prima facie, the balance of convenience is in favour of the applicants.

Therefore, the pre-deposit of duty and penalty is waived for hearing of the appeal. The appeal will come up in due course. (Pronounced in Court).