9911796707
TMI Blog2001 (10) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... tension of time. However, their request was not accepted and their appeals were dismissed for non-compliance on 9-11-2000 vide Final Order Nos. 1543 1544/2000. He submits that after the dismissal of the appeals they have raised funds and have pre-deposited of Rs. 1 lakh as directed in the Stay Order Nos. 615 616/2000, dt. 31-7-2000. He further submits that as they had partly deposited Rs. 25,000/- before the dismissal order and have taken steps to pre-deposit the balance of Rs. 75,000/- after the order of the dismissal under Section 35F of the Central Excise Act therefore the appeals can be restored to its original number by recalling the order of dismissal. 3. We have heard the ld. DR and perused the records. We notice that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnace as noted therein and has confirmed the demands. The ld. Counsel submits that in the case of Balaji Steel Rolling Mills P. Ltd. (supra) the matter was remanded to the Commissioner to have the furnace examined by experts. While so ordering, the Bench had noted the distinguishing characteristics of the puhser type furnace as follows : (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. 5. These two characteristics were directed to be clarified through technical opinions after the furnace is tested. However, the ld. Commissioner did not get their matter examined through technical exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration of the submissions made by both sides and perusal of the impugned order, we notice that the case against the appellants was built on the basis of the modification carried out by the appellants to their existing batch furnace. The department took the view that such modification has made the furnace pusher type. This was resisted to by the appellants and they requested the Commissioner to have the furnace examined by technical experts. Their request was turned down by the Commissioner and he has applied the definition as noted by the above cited Tribunal order. He has to proceed to determine the furnace to be a pusher type without any evidence. We are of the considered opinion that the Tribunal in the case of Balaji Steel Rolling M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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