TaxTMI 
TaxTMI 
2001 (3) TMI 493
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....ri A.K. Jain and S.C. Pushkarna, JDR, for the Respondent. [Order]. - These appeals have come up in a second round of litigation. Earlier the appellants had challenged orders of the Commissioner on the ground of violation of natural justice and the Tribunal set aside those orders and directed the Commissioner to pass fresh orders in accordance with the principles of natural justice. In the reman....
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....(in short NISST) Mandi, Gobindgarh, Punjab. The said institute submitted their report by way of letter dated 7-10-1999 wherein it was categorically certified that the furnaces were of the pusher type. On the basis of this certificate of the experts, the Commissioner recorded a finding that the furnaces were of the pusher type and, based on that finding, redetermined the annual capacity of producti....
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....and not pusher type are compatible with low speed rolling mills. In this connection, he has invited my attention to the provisions of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997. Ld Advocate submits that the relevant factor of compatibility between the speed of the rolling mill and the type of the furnace was not considered by the experts while certifying the appellant....
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....ave carefully examined the submissions. I note that the Commissioner has acted in strict compliance with the remand order of this Tribunal. He inspected the furnaces, along with experts drawn from the National Institute of Secondary Steel Technology and obtained the experts' report on the nature of the furnaces. It is worth mentioning that the NISST is an establishment under the Ministry of Steel,....