GOPI KRISHNA PROCESSORS Vs. CCE

JUDGEMENT

(1.) M/s Gopi Krishna Processors Pvt. Ltd. the appellants, have two units namely Unit I and Unit II where they are engaged in the manufacture and processing of fabrics falling under Chapters 54, 55 and 60 of the Central Excise, Tariff Act, 1985. The units have installed a hot air stenter machine. The Stenter at unit I has five chambers whereas the one at Unit II has four chambers. The units also have a float drying machine which is installed at a distance of 50 -60 metres from the hot air stenter.

(2.) The issue involved in the present appeals is the determination of the Annual Capacity of Production (ACP) of the appellants under Section 3A of the Act, read with the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 (for short Stenter Rules).

(3.) In terms of the provisions of Section 3A read with the notifications issued thereunder, the ACP of the appellants was fixed by the jurisdictional Commissioner of Central Excise.