https://www.taxtmi.com/caselaws?id=94207 The Tribunal granted a stay of the Order-in-Original that classified a furnace as 'Pusher Type' instead of 'Batch Type'. It found the Commissioner's decision lacking a technological basis and ordered a reevaluation considering specific tests to differentiate between the two furnace types. The Tribunal instructed the Original authority to allow evidence from the appellants and conduct re-verification if needed, setting aside the original order for reconsideration and granting the appeal by remand with specific directions for further assessment. en-us Wed, 17 Mar 1999 00:00:00 +0530 Sat, 19 Nov 2011 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94207 The Tribunal granted a stay of the Order-in-Original that classified a furnace as 'Pusher Type' instead of 'Batch Type'. It found the Commissioner's decision lacking a technological basis and ordered a reevaluation considering specific tests to differentiate between the two furnace types. The Tribunal instructed the Original authority to allow evidence from the appellants and conduct re-verification if needed, setting aside the original order for reconsideration and granting the appeal by remand with specific directions for further assessment. Case-Laws Central Excise Wed, 17 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94207