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2018 (12) TMI 85 - AT - Central ExciseValuation - determination of annual production capacity - rejection of refund claim - whether the Furnace installed in the premise of the appellant is Batch type or Pusher type? - Held that:- Batch type Furnace is always slow in heating because the material is heated batch-wise whereas the Pusher type Furnace is always high capacity furnace wherein the material is heated continuously and keeps on moving. Now from the facts, it is to be ascertained that the Furnace of the appellant is slow type or high speed. The rolling mill of the appellant was held by the Commissioner as slow speed. In that circumstance, in terms of the decision of this Tribunal in the case of Surendra Steel Rolling Mills [2003 (4) TMI 305 - CEGAT, NEW DELHI] it cannot be said that the Furnace installed in the factory premises of the appellant is of Pusher type and the same is held as Batch type, as claimed by the appellant - the appellant is having one furnace of slow speed and having a rolling mill of Batch type and accordingly, their ACP is to be determined. Matter remanded back to the adjudicating authority to determine the Annual Production Capacity and thereafter to calculate the duty payable by the appellant, further, to determine whether the appellant is entitle for refund or not? - appeal allowed by way of remand.
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