2002 (8) TMI 183

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....Member (J)]. - A de novo order has been passed by the Commissioner of Central Excise, Bolpur in remand proceedings, vide which the annual capacity of production has been fixed by the adjudicating authority by taking the furnace capacity of 3.5 MTs. as against the appellants' claim of furnace capacity of 3.0 MTs. 2. We have heard Shri B.N. Chattopadhyay, learned Consultant for the appellants and....

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....e. Insulation is made after the furnace is supplied and installed. In view of the type of waste and scrap used, quantum of sponge iron used and to have better safety and the mode of practice followed by them to reduce energy consumption, they used thicker insulation to their furnace. The capacity of the furnace was reduced to 3 MT. However, we do not find any force in the above contention of the a....