9911796707
TMI Blog2001 (2) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... SENTED BY : Shri Balbir Singh, Advocate, for the Appellant. Shri Sumit Das, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Vide the impugned order, the Commissioner of Central Excise has re-determined the annual capacity of production of the appellants re-rolling mills at 2536 MTs for the year 1997-98 by taking the utilised hours as 2400 applicable to pusher type furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... talled pusher type furnace in their factory. The report dated 7-10-1999 of the National Institute of Secondary Steel Technology, Mandi, Gobindgarh, is based upon the following observations made by them after visiting the unit : (1) Bansiwala Iron & Steel Rolling Mill, Adarsh Nagar, Ajmer was an oil fired furnace and all other units were having coal fired furnaces. (2) Except the furnace of Bansi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e granted a hearing before the Commissioner did not avail of the opportunity. The finding that the furnace installed in the premises of the appellants is a pusher type furnace is based on expert opinion and we accept the same. There is no infirmity in the determination of annual capacity of production at 2536 MTs for the year 1997-98 by taking utilised hours as 2400 applicable to pusher type furna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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