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2002 (7) TMI 539
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.... Shri Munir Ahmed, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - Miscellaneous application is filed by the party for an early hearing. Considered and appeal was taken up for hearing with the consent of both sides. 2. Issue relates to determination of annual capacity production. Whether the furnace of the assessee is of batch type or pusher type is the....
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....86 (T) = 2001 (47) RLT 211]. In that case, it was held that Commissioner ought to have referred the matter to third expert or sought clarifications from the importers expert before rejecting their opinion. 3. We have heard both sides. It appears that there is conflicting opinion expressed by the two experts on either side as can be seen. In view of this position and following the ratio of ....