2001 (5) TMI 415

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...., for the Appellant. Shri Mewa Singh, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In these four appeals, the common issue for our consideration is, whether the furnaces of the appellants were pusher type or batch type. The matter had come up earlier before the Tribunal and the Tribunal had remanded the matter to the jurisdictional Commissioner of Central Excise to re-e....

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....mined in detail by the adjudicating authority who had not only taken the help of the technical experts but had also analysed the matter with reference to the published authoritative technical books. He refers to the report from the technical expert in which there is a reference to various authoritative publications. 4. We find that this matter had once been remanded by the Tribunal. We hav....