TMI Blog1999 (10) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondents. [Order per : S.S. Kang, Member (J)]. Revenue filed this appeal against the Order-in-Original dated 10-4-1995 passed by the Commissioner of Central Excise whereby learned Commissioner dropped the charge that respondents were clearing electrical laminations under the garb of Transformer cores. 2. Learned Senior Departmental Representative appearing for Revenue submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 77% of their total sale. Before this period the 85% of the total sale was of electrical laminations. 3. He further submits that on 4-11-1993, the factory of the respondents was visited by the officials of the Excise Department and statement of Shri Manoj Kumar was recorded and who in his statement admitted the fact that the respondents were clearing electric lamination and declaring it as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents produced two expert witnesses namely Shri Arjun Singh Executive Engineer, U.P. State Electricity Board and Shri N. Ramaswamy, Chief Technical Director, East India Udyog who is an eminent Engineer in the transformer technology. He sumbits that both the witnesses were cross-examined and in their evidence, they both submitted that electrical laminations and transformer cores are two different go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se to the goods cleared by the respondents. Further, Revenue was relying on the statement of Shri Manoj Kumar who was working as Steno-typist with the respondents. Therefore, he cannot be held to be an expert witness to describe the difference between lamination and core. 9. The respondents also produced two expert witnesses who were also cross-examined. In their statement both of them stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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