{"id":221633,"date":"2001-08-09T00:00:00","date_gmt":"2001-08-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/marda-processors-vs-commissioner-of-central-excise-on-9-august-2001"},"modified":"2018-12-03T00:02:01","modified_gmt":"2018-12-02T18:32:01","slug":"marda-processors-vs-commissioner-of-central-excise-on-9-august-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/marda-processors-vs-commissioner-of-central-excise-on-9-august-2001","title":{"rendered":"Marda Processors vs Commissioner Of Central Excise, &#8230; on 9 August, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Marda Processors vs Commissioner Of Central Excise, &#8230; on 9 August, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (147) ELT 1256 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Gowri Shankar, Member (T) <\/p>\n<p> 1. The appeal taken up with the consent of the departmental representative after waiving deposit. The appellant is absent and unrepresented despite notice.\n<\/p>\n<p> 2. The question for consideration in this appeal is liability for conclusion in calculating the capacity of the chambers and stenter in the appellant&#8217;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.\n<\/p>\n<p> 3. The appeal is accordingly allowed and the impugned order set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Marda Processors vs Commissioner Of Central Excise, &#8230; on 9 August, 2001 Equivalent citations: 2002 (147) ELT 1256 Tri Mumbai 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. [&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-221633","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Marda Processors vs Commissioner Of Central Excise, ... on 9 August, 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\/marda-processors-vs-commissioner-of-central-excise-on-9-august-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Marda Processors vs Commissioner Of Central Excise, ... on 9 August, 2001 - Free Judgements of Supreme Court &amp; 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