2000 (4) TMI 687 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, determined the annual capacity of rolling mills owned by appellants as per Pusher type furnaces. High Court ruled that excise duty can only be recovered after finalizing annual capacity based on Pusher type furnaces. Appellants cannot dispute furnace type. Grievance raised about duty quantification, but without fixed duty amount, coercive steps are not justified. Stay petitions were dismissed.