Suvarna Processors vs C.C.Ex., Mumbai on 26 July, 2001

ORDER

1. The grounds cited in the application and argued by counsel for the applicant, do no justify out of turn hearing. However, on going through the order of the Commissioner impugned in the appeal, it appears that he has determined the capacity of the stenter in the applicant’s factory by including the rail length of the galleries which are part of the stenter. The decision of the larger bench in Sangam Processors Bilwara Ltd. vs. CCE 2001 (127) ELT 679 that galleries are not to be included in determining the capacity of the stenter would prima facie apply to the facts of this case.

2. Accordingly, we direct this appeal to be listed on 27.9.2001.