TaxTMI 
TaxTMI 
1999 (3) TMI 361
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....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 called, none appeared for applicants. However....
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....te 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 case. On a perusal of the Order-in-Original impug....
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....terial 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 plain reading of the above shows that a pusher type ....
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....ad 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 apply both tests before arriving at a considered opinion. In ....