Honble Rajes Kumar, J.—By means of present appeal, the appellant is challenging the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 3rd June, 2008 by which the appeal filed by the Commissioner of Central Excise, Kanpur has been allowed.

2. The brief facts giving rise to the present appeal are that the appellant was engaged in the processing of man-made compounded fabrics and paying the duty under Section 3-A of the Central Excise Act (hereinafter referred to as the “Act”). The appellant filed a declaration for fixation of his annual capacity of his hot air stenter under Section 3-A of the Act. It appears that initially vide order dated 26th February, 1999, the Commissioner Central Excise Kanpur has fixed the annual production capacity provisionally in terms of value at Rs. 2953.44 lakhs but subsequently vide order dated 29th March, 1999, the annual production capacity has been fixed finally in terms of value, including gallery for stenter No. 1 as Rs. 885.324 lacs, for stenter No. 2 as Rs. 744.684 lacs, for stenter No. 3 as Rs. 744.684 lacs and for stenter No. 4 as Rs. 744.684 lacs with the monthly duty liability for stenter No. 1 as Rs. 9.443