AAR KAY PROCESSORS Vs. C.C.E., DELHI

JUDGEMENT

(1.) The applicants filed this application for waiver of pre -deposit of differential amount of duty.

(2.) The applicants are engaged in the processing of fabrics and for the purpose of payment of central excise duty, their annual capacity was assessed under Rule 3(3) of the Hot Air Stenter Independent Textile Processor Annual Capacity Determination Rules, 1998. While determining the annual capacity, the length of galleries was taken into consideration by the Commissioner in the impugned order.

(3.) Ld. Counsel submits that the Larger Bench of the Tribunal in the case of Sangam Processors, Bhilwara vs C.C. reported in 2001 (42) RLT 429 held that while determining the annual capacity of hot stenter, the length of galleries are not to be taken into account.