9911796707
TMI Blog2002 (2) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... rmination Rules, 1997 with regard to steel ingots manufactured and cleared by them under sub-heading 7206.90/7207.90 of Central Excise Tariff Act, 1985. Initially, the annual capacity of the furnace was fixed at 18 MTs and installed capacity of production as 57,600 MTs. Appellants were aggrieved with the order and had challenged the same and matter was remanded for de novo consideration to redetermine the same after getting the furnace examined through technical experts by CEGAT Order No. 2316/99, dated 10-9-99. The matter was taken up for readjudication in terms of Tribunal s order. A Technical Committee was constituted. Dr. R. Saravanan, Lecturer, C.N.R.S.C. Anna University was the Member of the Technical Committee. The appellant Director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JaganathanAssistant Commissioner (audit),Hqrs. Office,Chennai - 600 035 Sd/-Dr. R. SaravananLecturer, CNRSE,Anna University,Chennai - 600 025 Sd/-Daleel Ahmed,Superintendent (Vig.)Hqrs. Office,Chennai - 600 035 Sd/-G. Sampath Raj JainDirector,Triveni Alloys Ltd.,Gumidipoondi Witness : Sd/-SarwanTriveni Alloys Ltd.GPD Sd/-M.KannairamPlot No. 33,Gandhi StreetNayathaman Nagar newlicheryThiru 3. The Commissioner gave a finding on the basis of this report and accepted the capacity of two crucibles at 9 MTs each. Appellants are challenging the order of the Commissioner fixing the capacity of induction furnace of Electrothermo with two crucible (one spare crucible). 4. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining to installed capacity of the furnace in the factory. Initially, the department proceeded to fix the annual capacity at 18 MTs. The Technical Committee after due verification submitted the report that the furnace capacity is 9 MTs for each of the furnace. Appellants have been a party to the technical report. They have not challenged the same by cross-examining the expert or by producing any rebuttal evidence. Appellants were given an opportunity by the Bench to counter the report of the Technical Committee which is already extracted above. Ld. Counsel submits that she has not been able to get any instructions or any rebuttal evidence from the party but only persuades the court to accept their plea. In the absence of any rebuttal evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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