ORDER
J.H. Joglekar, Member (T)
1. On hearing Shri S.S. Srivastava, Advocate for the applicants and Shri K.L. Ramteke for the revenue, it appears that the issue having been decided by us earlier, the appeal itself could be taken up for disposal.
2. The appellants operate under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. Initially their capacity was determined as per the number of chambers declared by them. Subsequently the Commissioner included the total rail length of galleries in calculating the number of chambers. This resulted in the addition of 0.35 chambers in the calculations giving to the redetermination of the annual capacity. The appeal has been filed against this re-determination.
3. In the grounds of appeal as argued by Shri Srivastava, it is claimed that the galleries cannot be treated as chambers. It is also argued that the assessees were not given opportunity to be heard thereby urging the proceedings to be remanded.
4. The same arguments had come up before us in making our Order Nos. C-II/486-92/2000-WZB, dated 8-2-2000 (issued on 21-2-2000). In the order we had observed that even if the rules did not make any provision, it was necessary and mandatory for the Commissioner to give notice to the assessees before proceeding to re-determine the annual production etc, We had also observed that it was the submission of the assessees that the galleries were devices to safeguard the operators from the hot air circulated in the chambers and that it did not assist in the act of drying of the wet fabrics. We had observed that this was a technical issue which had to be settled by the Commissioners by conferring with the technical authority and also permitting the assessees to lead technical evidence before them. Following the ratio of our judgment in that case, we set aside the impugned order and remit the proceedings back to the Commissioner. He shall seek technical expert opinion on the aspect whether galleries are parts of stenters. He will associate with the assessees with the enquiry and permit them to place on record technical evidence and the extracts from texts. He shall thereafter hear the assessees and pass a well reasoned order. The appeal is allowed by way of remand.