S.L.PEERAN, V.K.ASHTANA
Chimanlal Silk Mills (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Hyderabad – Respondent
Per V.K. Ashtana :
Inthis case the appeal and the stay petition themselves are taken up together for consideration as the matter lies in a short compass. The appeal is against the order in original No. 5O/Ch. 54/99. Cxdated27.10.99 passed by the Commissioner of Central Excise, wherein while fixing the annual capacity of production under Rule 3 of the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, the dimension of the Galleries of both the stenter machines have also been included and accordingly duty of Rs. 5,00,000 per month has been adjudged under the said scheme and accordingly demand has been confirmed for Rs. 2,78,788/- for the period from 16.12.98 to 30.6.99.
2. Heard Shri B. Radhakrishnan, learned Consultant for the appellants and Shri S. Kannan, learned DR.
3. The learned Consultant submits that dimensions of the galleries are not required to be added to the dimension of Stenters for the reason that galleries are basically for insulation of heat and not provided for radiator nozzles to heat the fabric and therefore different instruments as well as role and function from the standard chambers. His second submission is that in view
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