Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

1999 (3) TMI 361

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [Order per : V.K. Asthana, Member (T)]. - This Stay application is praying for stay of the operation of Order-in-Original No. CEX-29/98, dated 27-10-1998 wherein ld. Commissioner, Central Excise has fixed the Annual Capacity of the applicants Furnace after designating the same as of 'Pusher Type' and rejecting their claim of it being 'Batch Type'. 2.  When the matter was cal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iated with an Inspection team of the Institute of Steel Technology which had visited other units, that he had an engineering background and therefore he was fully technically qualified to inspect the said equipment. Therefore, he submits that there is no infirmity on this count in the Order-in-Original. 4. We have carefully considered the rival submissions as well as the records of the cas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Furnace (Pusher Type) : "A furnace where the material is charged by a pusher mechanism and there is a movement of material inside the furnace, the material may be taken out either mechanically or manually, such furnace may be treated as Pusher Furnace". This technical opinion is also on par with the unnamed extract mentioned above regarding difference between batch and continuous furnace. A ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....into furnace. As the report of the said Superintendent who had inspected was silent with respect to the second test as to whether there is any movement of materials inside the furnace, while the furnace is heating the same, therefore we find that the said Order-in-Original impugned needs to be set aside and the matter remanded for de novo consideration by the Original authority who shall have to a....