2001 (2) TMI 493

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....for the Appellant. Shri Sumit Das, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  Vide the impugned order, the Commissioner of Central Excise has re-determined the annual capacity of production of the appellants re-rolling mills at 2536 MTs for the year 1997-98 by taking the utilised hours as 2400 applicable to pusher type furnace under the Hot Re-rolling M....

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.... in their factory. The report dated 7-10-1999 of the National Institute of Secondary Steel Technology, Mandi, Gobindgarh, is based upon the following observations made by them after visiting the unit : (1)     Bansiwala Iron & Steel Rolling Mill, Adarsh Nagar, Ajmer was an oil fired furnace and all other units were having coal fired furnaces. (2)     E....

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....p;    It was observed in all cases that the raw material was moving on the hearth from back end to front side (near material discharging door). The appellants who were granted a hearing before the Commissioner did not avail of the opportunity. The finding that the furnace installed in the premises of the appellants is a pusher type furnace is based on expert opinion and we accept....