https://www.taxtmi.com/caselaws?id=92704 Annual production capacity under Section 3A of the Central Excise Act, 1944 could not be conclusively determined without technical assistance where the furnace classification as batch type or pusher type was disputed. The record showed competing material from a Chartered Engineer's certificate, technical literature, and physical inspection, and the matter required examination by a technical authority or an engineer versed in furnace installations before a final finding could be recorded. The capacity determination was therefore set aside and remanded for fresh decision after hearing the assessee. en-us Wed, 21 Jul 1999 00:00:00 +0530 Fri, 04 Nov 2011 14:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92704 Annual production capacity under Section 3A of the Central Excise Act, 1944 could not be conclusively determined without technical assistance where the furnace classification as batch type or pusher type was disputed. The record showed competing material from a Chartered Engineer's certificate, technical literature, and physical inspection, and the matter required examination by a technical authority or an engineer versed in furnace installations before a final finding could be recorded. The capacity determination was therefore set aside and remanded for fresh decision after hearing the assessee. Case-Laws Central Excise Wed, 21 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92704