{"id":139024,"date":"2001-04-24T00:00:00","date_gmt":"2001-04-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/swastik-dyeing-bleaching-vs-commissioner-of-central-excise-on-24-april-2001"},"modified":"2015-09-11T16:25:23","modified_gmt":"2015-09-11T10:55:23","slug":"swastik-dyeing-bleaching-vs-commissioner-of-central-excise-on-24-april-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/swastik-dyeing-bleaching-vs-commissioner-of-central-excise-on-24-april-2001","title":{"rendered":"Swastik Dyeing &amp; Bleaching &#8230; vs Commissioner Of Central Excise &#8230; on 24 April, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Swastik Dyeing &amp; Bleaching &#8230; vs Commissioner Of Central Excise &#8230; on 24 April, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Gowri Shankar, Member (Technical)<\/p>\n<p>1. The question for consideration in the appeal is whether in determining for the purpose of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, the capacity of the hot air stenter in the appellants factory, the rail length of the galleries in the stenter should be included or not. Applying the ratio of the decision of the Tribunal in C.M. Paints Pvt. Ltd. vs. CCE 2000 (120) ELT 829, the Commissioner has in the order impugned before us, held the rail length to be includable. That decision is no longer good law, having been overruled by the larger bench in Sangam Processors Bhilwara Ltd. vs. CCE 2001 (127) ELT 679, holding the mail length of galleries not to be includable in determining the capacity of the stenter.\n<\/p>\n<p>2. Accordingly, after waiving deposit of the duty demanded, we allow the appeal and set aside the impugned order.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Swastik Dyeing &amp; Bleaching &#8230; vs Commissioner Of Central Excise &#8230; on 24 April, 2001 ORDER Gowri Shankar, Member (Technical) 1. The question for consideration in the appeal is whether in determining for the purpose of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-139024","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Swastik Dyeing &amp; Bleaching ... vs Commissioner Of Central Excise ... on 24 April, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/swastik-dyeing-bleaching-vs-commissioner-of-central-excise-on-24-april-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Swastik Dyeing &amp; 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