1999 (9) TMI 389

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..... he Respondent. [Order per : J.H. Joglekar, Member(T)]. - Shri V.K. Jain, CA argued the case for the applicants, and Shri K.L. Ramteke, represented the revenue. After hearing both sides it appeared that at this stage itself, the main appeal could be disposed of. Both sides agreeing, this was done after granting formal waiver of pre-deposit and stay of recovery of the sums confirmed. 2. The .....

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..... (Circular File No. 231/65/96-CX) which reads as under : "Circular No. 231/65/96-CX, dated 12-7-1996 Government of India Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, New Delhi. Sub.  : Central Excise - Excisability on Split Air-Conditioners and Units      thereof - Reg. A doubt has been raised whether units of the split air-condit .....

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..... the parts of the air-conditioner under Notification No. 56/95, dated 16-3-1995.                           Sd/-                         (S.C. Bhatia) .....

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..... t hit by the contents of the Board's circular. Certain other grounds were also advanced. We find that the Id. Commissioner in his order, after listing the submissions of the appellants made before him has merely reproduced the cited circular of the Board and proceeded to confirm the lower order. At a later part in his order he has made a mention of this argument, but has again brushed it aside on .....

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