1999 (9) TMI 379

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...., JDR, for the Respondents. [Order per : V.K. Ashtana, Member (J)]. -  To hear this appeal appellants are not required to pre-deposit any amount but they are seeking stay of the operation of the Order-in-Original No. 33/98, dated 30-10-1998 passed by the Commissioner of Central Excise determining the duty liability in terms of Section 3A of the Central Excise Act, 1944 read with the Ann....

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....der-in-Original impugned has recorded in detail the technical opinion of a team of experts from the National Institute of Secondary Steel Technology, Mandigovindgarh who had visited the Unit and sent their report to the effect that this is a Pusher Type furnace. Learned JDR also submitted that in the initial declaration, the appellants themselves had described this as a Pusher Type furnace. Learne....

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....is pushed inside the furnace through a motorised mechanism. Based on this the team has opined that the furnace in question is of Pusher Type. 5. This issue was considered by us in detail in our Final Order No. 424, 426/99, dated 25-2-1994 in the case of Balaji Steel Rolling Mills (P) Ltd and Others wherein we had come to the considered conclusion on this issue that there are two distinguis....

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....nly evidence before us is that because the material is charged into the furnace by a motorised mechanism, therefore the Order-in-Original impugned holds it to be a Pusher Type furnace. However, we find that the second test as recorded above, has not at all been considered by the said Order. In view of these infirmities and following the ratio of the Final Orders noted supra, we set aside the Order....