2000 (4) TMI 687

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....he Appellant. Shri Sumit K. Das, JDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. -  These appeals are at the instance of owners of rolling mills. Annual capacity of the rolling mills owned by the appellants, for purposes of levy and collection of duty, was determined by order dated 27-4-98. That order was challenged before this Tribunal in Appeal Nos. E/1614-....

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....Works, Mandigobindgarh approached the High Court of Punjab and Haryana by filing CWP 186 of 2000 challenging the notice issued by the excise authorities for recovery of duty on the basis of their annual capacity of production as determined by the Commissioner. The annual capacity was determined considering the furnaces run by them as 'Pusher' type re-heating furnaces and sought to recover excise d....

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....entitled to recover excise duty on the basis of such determination". 3. From the above finding recorded by the High Court itself, the type of furnace that was used by the appellants has been finally decided as 'Pusher' type. Appellants are not to question the type of furnace before any authority in view of the categorical finding entered by the High Court. 4. The main grievance can....