2001 (1) TMI 364

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..... per : J.H. Joglekar, Member (T)]. - Appeal No. E/52-R/96-Mum. filed by Commissioner of Central Excise & Customs, Pune, was argued by Smt. Reena Arya SDR. Respondents having filed Cross-objection bearing No. E/CO-63-R/96-Mum. were not present. 2. The facts leading to the appeal are as follows : The respondents manufactured Filteration Systems and Conveyor Systems. These were cleared on pay .....

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..... sessees to some extent, she confirmed the demand of Rs. 12,001.25, but did not impose any penalty. The assessees filed an appeal. The Commissioner allowed the appeal. Against this order, the present appeal from the revenue is filed. The appeal memorandum relies upon the Section Note and Chapter Notes to justify the orders of the Assistant Collector. As regards the classification of the goods in th .....

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