https://www.taxtmi.com/caselaws?id=95960 Technical inspection supported classification of the furnace as a pusher type furnace, and the annual production capacity under the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 was upheld at 2536 MT for 1997-98. The determination rested on expert findings noting back-end charging, a pushing mechanism, rails and a V-shaped hearth structure, and movement of material from the back end to the discharge side. Duty liability could not be extended beyond the period covered by the show cause notice, so the demand was confined to the noticed period and later periods were left for separate adjudication through pending notices. en-us Wed, 28 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 12:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95960 Technical inspection supported classification of the furnace as a pusher type furnace, and the annual production capacity under the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 was upheld at 2536 MT for 1997-98. The determination rested on expert findings noting back-end charging, a pushing mechanism, rails and a V-shaped hearth structure, and movement of material from the back end to the discharge side. Duty liability could not be extended beyond the period covered by the show cause notice, so the demand was confined to the noticed period and later periods were left for separate adjudication through pending notices. Case-Laws Central Excise Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95960