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TMI Blog2016 (1) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... :- From the material on record, it could be seen that the above report of the NISST was given to the assessee in advance and after affording personal hearing and as the assessee has not lead any rebuttal evidence in the form of any Chartered Engineer’s Certificate, the authority below has categorically recorded finding on technical aspect that the subject furnace of the assessee is ‘pusher type’ and rejected the claim of the assessee. Based on certificate of NISST and the material on record, the contention of the learned counsel for the assessee that the mill is low speed mill and the authorities treating it as high speed mill, fixed higher annual production capacity and demanded higher duty, cannot be countenanced and the judgments cite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the unit s ACP has to be determined for imposing monthly duty liability. The assessee though initially filed declaration under the statute describing the furnace as pusher type , based on which monthly duty liability was fixed at ₹ 78,625/- by the order of the Commissioner dated 16-9-1997, subsequently realizing the mistake that the furnace is batch type and not pusher type , filed revised declaration along with Chartered Engineer s Certificate for redetermination of duty liability. Based on the report of the Range Superintendent dated 19-5-1998, the Commissioner, by order dated 27-10-1998, rejected the claim of the assessee and ordered to treat the furnace of the assessee as pusher type and duty liability as determined in order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11-1999 stating that the furnace of the assessee is pusher type . The said report was made available to the assessee and eventually, based on the certificate of NISST dated 8-11-1999, the Commissioner concluded that the furnace of the assessee is pusher type and rejected by the claim of the assessee by Order (Original) No. C. Ex. 06/2000 dated 10-2-2000. Challenging the same, the assessee filed appeal on the file of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bengaluru. By the impugned order dated 23-8-2004, the appeal was dismissed. Aggrieved by the same, the present appeal by the assessee. 3. The learned counsel for the assessee contended that, as directed by the CEGAT in its remand order dated 17-3-1999 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnace as the same cannot be installed for a low speed mill. He stated that the mill of the assessee is low speed mill and this factor has not been taken into consideration by the NISST team. He submitted that the authorities without considering these aspects, found that the assessee is having furnace with pusher type mechanism, thereby treating it as high speed mill and fixed higher annual production capacity and demanded higher duty. In support of this contention, the learned counsel also relied on the judgments reported in Surindra Steel Rolling Mills v. Commissioner of C. Ex., Chandigarh - 2003 (155) E.L.T. 175 (Tri.-Del.) and V.V.S. Concast Ltd. v. Commissioner of Central Excise, Allahabad - 2002 (139) E.L.T. 81 (Tri.-Del.). 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vation Nos. 3, 4 and 5 clearly indicate that there is movement of the material inside the furnace while the material is getting heated for rolling from back end of furnace to the front side door towards burner end (from where it is taken manually for rolling.). 7. From the material on record, it could be seen that the above report of the NISST was given to the assessee in advance and after affording personal hearing and as the assessee has not lead any rebuttal evidence in the form of any Chartered Engineer s Certificate, the authority below has categorically recorded finding on technical aspect that the subject furnace of the assessee is pusher type and rejected the claim of the assessee. 8. Further from the material on record, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck end of furnace to the front side door towards burner end (from where it is taken manually for rolling.) 31. The assessees letter dated 14-12-1999 has an enclosure in which Mr. R.P. Bhatia, Chartered Engineer and Zonal Chairman of Steel Re-rolling Mills Association of India, Mandi Gobindgarh has certified that the most of steel re-rolling mills working in country are low speed mills and further explained that the small sized units have low furnace capacity which are box/batch type. But it is a general statement and nowhere it is mentioned that Sri R.P. Bhatia has physically inspected the mill of the assessee to declare their furnace is of batch type. And also the enclosure to Sri R.P. Bhatia s letter is irrelevant in the instant case s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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