2001 (10) TMI 990

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....te, for the Appellant. Shri Mewa Singh, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal, filed by M/s. Rekan Extrusions Pvt. Ltd., the issue involved is the determination of Annual Capacity of Production of the induction furnace, installed in their factory, under Section 3A of the Central Excise Act. 2. Shri R. Santhanam, learned Advocate, s....

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....ector of the Appellant Co. was forced to sign the measurement; that the said furnace was purchased by them from M/s. A.B.B. according to which the capacity of the furnace is not more than 4 M.T. He also mentioned that the Department had taken the services of Dr. S.J. Pande, Professor Mechanical Engg. Department in Harcourt Butler Technological Institute, Kanpur in the case of other units having in....

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....djudicating Authority); that the measurement of the parameters of induction furnace was carried out in the presence of the Director of the Appellant-Company and two independent witnesses on 11-5-99 and the verification report was duly signed by the said Director in token of his satisfaction and agreement; that the Director had also tendered a statement of this effect on 11-5-99 itself; that the ca....

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....given by M/s. A.B.B. who have supplied the furnace to the Appellants. They have also brought on record a Technical Report given by Dr. Pande after visiting the factory of the Appellants on 8-3-2000. We observe differences in the measurements taken on 11-5-99 by the Department and taken on 8-3-2000 by Dr. Pande, Professor, Mech. Engg. Department of Harcourt Butler Technological Institute. Merely be....