https://www.taxtmi.com/caselaws?id=105665 Conflicting expert opinions on whether the furnace was of batch type or pusher type meant that annual capacity production could not be determined on the existing record. The appropriate course was to have the technical issue examined afresh by the adjudicating authority after giving the assessee a proper opportunity to support its claim. The matter was therefore remanded for fresh adjudication and for a new order based on an evidentiary determination made in accordance with law. en-us Mon, 08 Jul 2002 00:00:00 +0530 Wed, 07 Mar 2012 10:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105665 Conflicting expert opinions on whether the furnace was of batch type or pusher type meant that annual capacity production could not be determined on the existing record. The appropriate course was to have the technical issue examined afresh by the adjudicating authority after giving the assessee a proper opportunity to support its claim. The matter was therefore remanded for fresh adjudication and for a new order based on an evidentiary determination made in accordance with law. Case-Laws Central Excise Mon, 08 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105665