TMI Blog2001 (11) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... t requested to decided the case on merits vide letter dated 5-11-2001. 2. Heard learned JDR and perused the appeal papers. 3. The appellants are engaged in the manufacture of Hot Re-rolled products of non-alloy Steel and were paying duty in terms of Section 3 of Central Excise Act. In terms of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, the appellants filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o that screw mechanism installed with the furnace does not effect the nature of furnace. 5. The Commissioner in the impugned order gave a finding of fact that the appellant has installed a Pusher mechanism in form of moving screw with the help of electric motor through a gear box. This pushing mechanism is installed on a Platform and through rails the raw material moves inside the furnace wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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