TaxTMI 
TaxTMI 
1999 (2) TMI 338
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.... 30-10-1998, Hyderabad-III M/s. Balaji Steel Rolling Mills Pvt. Ltd. 2. E/3666/98 C. Ex. 31/98, dated 30-10-1998, Hyderabad-III M/s. Balaji Steel Rolling Industries 3. E/3667/98 C. No. IV/16/114/97-Cx. (PF) , dated 16-7-1998, Hyderabad-I M/s. Kar Steels Ltd. Since the issue involved is a common one, the three appeals were heard together and are being disposed of by this common order. 2. Briefly, the issue concerns determination of a simple fact as to whether the re-heating furnace in the factory premises of these three appellants is a "Batch Type" or "Pusher Type" Furnace, because under Section 3A and the notification issued thereunder the duty payable on annual production capacity basis for th....
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....y. General Secretary, All India Steel Rerollers Association, Mandi Gobindgarh issued by one Shri S.I. Singh, Jt. Director SR. (T) as to what would constitute a pusher furnace, and (c) An extract of a technical treatise which distinguishes between batch type and continuous type re-heating furnace. 4. Learned Advocate submits that in Appeal Nos. E/3665 and 3666/98 though it is mentioned in the Orders-in-Original impugned that a copy of the verification report of the said Superintendent of Central Excise Shri Gude was given to the present appellants, in fact no such report was given to them and they are not in a position, therefore, to supply a copy thereof before this Tribunal. He further submits that ....
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....t of his conclusions are contained in the Orders-in-Original which clearly state that the furnace had a fisher type screw arrangement for feeding in the material to be re-heated. Learned SDR further submits because there is a pusher type arrangement for feeding the material to be re-heated, it ceases to be a manual batch type furnace per se. (d) In the case of Appeal No. E/3667/98, it is on record that when the team of experts from the National Institute of Secondary Steel Technology, Mandi Gobindgarh was examining the appellant's furnace, the Managing Director of the appellant company was present on the spot and, therefore, he was aware of the opinion of the expert team. (e) The verific....
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....the following terms: 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 the difference between batch and continuous furnace. A plain reading of the above shows that a pusher type of furnace shall have two distinguishing characteristics:- (i) That there is a pusher mechanism by which the material is charged into the furnace; and (ii) There is a movement of the material inside the furnace while the furnace is heating....
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....cision on the merits of the case. (ii) With respect to the Order-in-Original C.No. IV/16/114/97-Cx.(PF), dated 16-7-1998, we find that apart from a similar verification by the Superintendent and consideration of the existence of the pusher type arrangement for feeding material the learned Commissioner had also relied on the opinion of an expert team from the same institute as noted above. However, a copy of their technical report is not available on record as it is not enclosed with the Order-in-Original. Learned Advocate has also submitted that the appellant was not given the copy thereof on any stage of the proceedings. 10. At this stage, the learned SDR submits that time may be granted to produce the sa....
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....manded back to the original authority with the following directions:- (i) The copy of verification report of the Superintendent of Central Excise relied upon in the Orders-in-Original shall be supplied to the noticees, (ii) If any other technical opinion is relied upon by the department, copies thereof shall also be supplied to the noticees, (iii) Thereafter, the noticees shall be given effective opportunity to be heard, and (iv) If the noticees wish to place any further technical evidence with respect to construction and operation of the furnace installed in their units, the same shall be entertained and considered. Thereafter, a speaki....