TMI Blog2018 (12) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... tance, 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. - Appeal No. E/1579,2086/2006, E/2189/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the first re-rolling mill on the same day on 28.10.1998 declaring the parameters i.e. d factor as 280mm. Thereafter, the appellant sought permission to change the d factor parameter from 280mm to 250mm. The appellant vide letter dated 25.11.1998 again enhanced the d factor from 250mm to 255mm and filed revised declarations on 30.11.1998. The type of re-heating furnace was of Batch type . On 01.01.1999, the appellant intimated the department that they were starting their second rerolling Unit-II from 01.01.1999. The capacity was determined as per Rule 3(3) of the said Rules. The said capacity was challenged, the matter travelled up to this Tribunal and this Tribunal remanded the matter back to the adjudicating authority for reconsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el Rolling Mills vs. CCE, Chandigarh 2003 (155) ELT 175 (Tri. Del.). He also submits that the issue whether the appellant is having one Furnace or not has been settled by the earlier remand order therefore, the same cannot be disputed as this stage. In that circumstance, it is requested that the impugned orders are to be set-aside. 6. On the other hand, ld. AR reiterated the findings of the impugned order. 7. Heard the parties. Considering the fact that this is a second round of litigation and in the earlier round of litigation this Tribunal observed as under:- 7. Apart from this, we also find that the Board s Circular dated 26.02.1998 wherein at point No. 8 the guideline has been detailed for determining the ACP of the unit hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Rules of 1997 which deal with the furnace and rolling mills for the purpose of determination of annual capacity, shows that two types of furnaces i.e. Batch and Pusher Types; and two categories of rolling mills i.e. high speed and low speed mills, are taken into account while determining the annual capacity. The furnace is always used for heating the material which goes to the rolling mill for re-rolling purposes. The Batch Type furnace will be always slow in heating because the material is heated therein batch-wise. Whereas the Pusher Type furnace will be always high capacity furnace wherein the material is heated continuously and keeps on moving. This being the distinction between the two types of furnaces, the Batch Type furnace c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 (Supra) 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. 10. Therefore, we hold that 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. 11. In view of the above observations, we set-aside the impugned orders and remand the matter back to the adjudicating authority to determine the Annual Production Capacity as stated hereinabove and thereafter to calculate the duty payable by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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