TMI Blog2001 (5) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Lajja Ram, Member (T)]. In this appeal filed by M/s. Shree Laxmi Iron Steel Re-rolling Mills two issues are for reconsideration. The first issue relates to the nature of furnace whether it was a batch type or was a pusher type. The second issue relates to the adjudication of four show cause notices dated 29-10-1998, 29-10-1998, 16-4-1999 and 7-10-1999 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice he had passed a speaking appealable order in which a view had been taken that the furnace was a pusher type under Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997. Shri Sidharth Sen, Advocate appearing for the appellants submits that there is a difference between pusher type furnace and batch type furnace and that the appellants had earlier contested the findings although ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal in the remand matter dated 11-8-1999. The matter has been discussed in the light of the view of the technical experts and with reference to the various technical books on the subject as discussed in para 10 of the order. 3. After hearing both the sides and after going through the facts on record in so far as the findings of the adjudicating authority that the furnace was a pusher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned, the matter is sent back to the jurisdictional authorities for passing speaking appealable order after hearing the appellants. The appellants are also given opportunity to reply to the show cause notices to the concerned authorities as mentioned in the show cause notices. Thus on this limited point the matter is remanded to the jurisdictional Central Excise authorities for de novo consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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