https://www.taxtmi.com/caselaws?id=371316 Annual production capacity had to be determined on the basis of one furnace and two rolling mills, because the earlier remand finding that this configuration governed the assessment had attained finality and could not be reopened on a contrary basis. The furnace was held to be a batch type furnace, not a pusher type furnace, since a batch furnace is consistent with slow-speed rolling and the mill had already been treated as a slow-speed unit. The impugned orders were set aside and the matter was remitted for fresh determination of annual production capacity, duty liability, and consequential refund on that basis. en-us Fri, 26 Oct 2018 00:00:00 +0530 Mon, 03 Dec 2018 09:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371316 Annual production capacity had to be determined on the basis of one furnace and two rolling mills, because the earlier remand finding that this configuration governed the assessment had attained finality and could not be reopened on a contrary basis. The furnace was held to be a batch type furnace, not a pusher type furnace, since a batch furnace is consistent with slow-speed rolling and the mill had already been treated as a slow-speed unit. The impugned orders were set aside and the matter was remitted for fresh determination of annual production capacity, duty liability, and consequential refund on that basis. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371316