ORDER
Gowri Shankar, Member (T)
1. The appeal taken up with the consent of the departmental representative after waiving deposit. The appellant is absent and unrepresented despite notice.
2. The question for consideration in this appeal is liability for conclusion in calculating the capacity of the chambers and stenter in the appellant’s factory, the galleries which were part of the stenter. While the Commissioner held the rail length of the gallery to be includible relying upon the decision of the tribunal in CM Paints (P) Ltd vs 2000 (120) ELT 829, the law laid down by the Tribunal is no longer good law having been overruled by the larger bench in its decision in Sangam Processor Bhilwara Ltd vs CCE 2001 (127) ELT 679. The rail length of the gallery is therefore was not to be included.
3. The appeal is accordingly allowed and the impugned order set aside.