1999 (7) TMI 274

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..... ndents. [Order per : G.A. Brahma Deva, Member (J)]. This is an appeal filed by the assessee M/s. Nakoda Steel Mills Pvt. Ltd. with reference to the impugned order, dated 5-8-1998 passed by the Commissioner of Central Excise, Jaipur. 2. Heard both the sides. 3. The appellants are engaged in the manufacture of hot re-rolled products of non-alloy steel chargeable to duty in terms of Sec .....

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..... ion he referred to the decision of the Tribunal in the case of Mahesh Iron Steel Re-rolling Mills and Others, and the Tribunal as per Order No. A/1141 to 1145/ 98-NB (SM), dated 28-10-1998 has remanded the matter directing the Adjudicating Authority to inspect the furnace with the assistance of some Technical Authorities to come to the conclusion whether the furnace is batch type furnace or push .....

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..... rity. We are not convinced with the argument advanced on behalf of the Revenue that since the Commissioner has taken the note of the technical literature there was no necessity to take opinion from the technical expert. In the facts and circumstances, the Commissioner could have taken the opinion from the technical expert in arriving at the conclusion whether furnace was of a batch type or pusher .....

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