9911796707
TMI Blog1999 (2) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... d 30-10-1998, Hyderabad-III M/s. Balaji Steel Rolling Mills Pvt. Ltd. 2. E/3666/98 C. Ex. 31/98, dated 30-10-1998, Hyderabad-III M/s. Balaji Steel Rolling Industries 3. E/3667/98 C. No. IV/16/114/97-Cx. (PF) , dated 16-7-1998, Hyderabad-I M/s. Kar Steels Ltd. Since the issue involved is a common one, the three appeals were heard together and are being disposed of by this common order. 2. Briefly, the issue concerns determination of a simple fact as to whether the re-heating furnace in the factory premises of these three appellants is a Batch Type or Pusher Type Furnace, because under Section 3A and the notification issued thereunder the duty payable on annual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tary, All India Steel Rerollers Association, Mandi Gobindgarh issued by one Shri S.I. Singh, Jt. Director SR. (T) as to what would constitute a pusher furnace, and (c) An extract of a technical treatise which distinguishes between batch type and continuous type re-heating furnace. 4. Learned Advocate submits that in Appeal Nos. E/3665 and 3666/98 though it is mentioned in the Orders-in-Original impugned that a copy of the verification report of the said Superintendent of Central Excise Shri Gude was given to the present appellants, in fact no such report was given to them and they are not in a position, therefore, to supply a copy thereof before this Tribunal. He further submits that since the two Orders-in-Original noted above hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement for feeding in the material to be re-heated. Learned SDR further submits because there is a pusher type arrangement for feeding the material to be re-heated, it ceases to be a manual batch type furnace per se. (d) In the case of Appeal No. E/3667/98, it is on record that when the team of experts from the National Institute of Secondary Steel Technology, Mandi Gobindgarh was examining the appellant s furnace, the Managing Director of the appellant company was present on the spot and, therefore, he was aware of the opinion of the expert team. (e) The verifications were as a result of the directions of the Hon ble High Court of Andhra Pradesh as recorded in the Order-in-Original and, therefore, the details of this verificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly or manually, such furnace may be treated as Pusher Furnace. This technical opinion is also on par with the unnamed extract mentioned above regarding the difference between batch and continuous furnace. A plain reading of the above shows that a pusher type of furnace shall have two distinguishing characteristics:- (i) That there is a pusher mechanism by which the material is charged into the furnace; and (ii) There is a movement of the material inside the furnace while the furnace is heating the same. We have no reason to dispute these two characteristics as being characteristic of a pusher type of furnace as this is the opinion of a recognised and reputable institute of technology instituted by the Government of India. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or feeding material the learned Commissioner had also relied on the opinion of an expert team from the same institute as noted above. However, a copy of their technical report is not available on record as it is not enclosed with the Order-in-Original. Learned Advocate has also submitted that the appellant was not given the copy thereof on any stage of the proceedings. 10. At this stage, the learned SDR submits that time may be granted to produce the same before the Tribunal. 11. In view of the aforesaid analysis we are compelled to conclude our findings as follows:- (a) There is insufficient evidence of fact on the detailed construction and operational methodology with regard to the three furnaces in these three appeals on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter, the noticees shall be given effective opportunity to be heard, and (iv) If the noticees wish to place any further technical evidence with respect to construction and operation of the furnace installed in their units, the same shall be entertained and considered. Thereafter, a speaking order shall be passed by the original authorities and while doing so the two tests noted above shall be applied to the set of facts which may emerge from his findings. 13. In view of the aforesaid analysis and findings, the stay applications have been considered and waiver and stay granted and thereafter, in consideration of the main appeals themselves the Orders-in-Original impugned before us are set aside and the matter remanded for de novo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
