TMI Blog2001 (6) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : K.K. Bhatia, Member (T)]. The appellants M/s. Wintech Taparia Ltd., are the manufacturers of equipment and machinery for food processing falling under Chapter 84 of the Central Excise Tariff Act, 1985. The intelligence officers of the Central Excise Commissionerate, Indore visited the premises of M/s. Gambhir Cold Storage Ltd., Hatod Distt., Indore and M/s. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 173Q and under Section 11AC. The Noticees Nos. 2 3 were called upon to show cause why penalty should not be imposed on them under Rule 209A ibid. They were also called upon to show cause why the stated refrigeration plants detained earlier should not be confiscated under Section 110(1) of the Customs Act, 1962 read with Section 12 of the Central Excise Act, 1944. 2. On consideration of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he stay petitions filed by these parties. We have heard Shri B.L. Narasimhan, Advocate for the appellants M/s. Wintech Taparia Ltd. and Shri Mewa Singh, SDR for the respondents. The second appellant viz., M/s. Gambhir Cold Storage Ltd. are not represented and there is a request for adjournment on their behalf. Since however, we are inclined to dispose of the stay petition of the main appellants, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... frigeration plants in the premises of the other noticee parties according to their requirements and as per the contracts entered into with each of such parties. In that order, the Tribunal relying on the decision in the case of M/s Elecon Engineering Co. Ltd. v. Collector of Central Excise, Chandigarh - 1999 (107) E.L.T. 337 observed that no one will contend that refrigeration plant/cold storage i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, ld. SDR representing the respondents does not dispute that the facts and the findings of the Commissioner in the order under consideration before us in this appeals are identical with those in the above cited case. In this view of the matter, we are of the view that the ratio of the above decision of the Tribunal is applicable to the case under consideration. The appellants have thus made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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