https://www.taxtmi.com/caselaws?id=96330 The Commissioner's fresh adjudication after remand was upheld because he complied with the direction to inspect the furnaces with technical experts, obtained a categorical certificate that the furnaces were pusher type, and redetermined annual production capacity on that basis. The challenge failed since the appellants did not dispute the experts' competence or identify any infirmity in the report, and the low-speed nature of the rolling mills had not been raised before the Commissioner. In these circumstances, the fresh orders were not shown to be contrary to law. en-us Tue, 20 Mar 2001 00:00:00 +0530 Tue, 20 Dec 2011 18:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96330 The Commissioner's fresh adjudication after remand was upheld because he complied with the direction to inspect the furnaces with technical experts, obtained a categorical certificate that the furnaces were pusher type, and redetermined annual production capacity on that basis. The challenge failed since the appellants did not dispute the experts' competence or identify any infirmity in the report, and the low-speed nature of the rolling mills had not been raised before the Commissioner. In these circumstances, the fresh orders were not shown to be contrary to law. Case-Laws Central Excise Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96330