https://www.taxtmi.com/caselaws?id=92934 The Order-in-Original regarding duty liability determination under the Central Excise Act was challenged due to the dispute over the classification of a Re-heating Furnace as 'Batch Type' or 'Pusher Type.' The Tribunal considered technical evidence and expert opinions, ultimately setting aside the Order-in-Original for not adequately considering a crucial distinguishing characteristic of a Pusher Type furnace. The matter was remanded for a fresh consideration by the Commissioner, emphasizing the application of legal tests and provision of technical opinion for a fair hearing. en-us Wed, 08 Sep 1999 00:00:00 +0530 Mon, 07 Nov 2011 11:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92934 The Order-in-Original regarding duty liability determination under the Central Excise Act was challenged due to the dispute over the classification of a Re-heating Furnace as 'Batch Type' or 'Pusher Type.' The Tribunal considered technical evidence and expert opinions, ultimately setting aside the Order-in-Original for not adequately considering a crucial distinguishing characteristic of a Pusher Type furnace. The matter was remanded for a fresh consideration by the Commissioner, emphasizing the application of legal tests and provision of technical opinion for a fair hearing. Case-Laws Central Excise Wed, 08 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92934