2005 (10) TMI 328

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..... rishna, SDR, for the Appellant. None, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The above appeals arise out of the common order of the Commissioner of Central Excise (Appeals), Surat, disposing of six Orders-in-Original. The department is aggrieved by the decision in respect of three Orders-in-Original. 2. We take up each appeal separately. We first take .....

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..... duly fixed so as to hold that the items would be excluded from Chapter Heading 73.09. It was the contention of the assessees that there were internal mechanical devices duly fixed and since Chapter Heading 73.09 includes items fitted with either mechanical or thermal equipment, the pressure vessels for refinery would be excluded from Heading 73.09. It is not the finding of the adjudicating author .....

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..... and erecting surface type steam condensers. The assessees cleared goods in part consignments and also cleared some imported bought out items in the same packing from their factory and used them along with parts manufactured by them to assemble and set up the surface condensers at site in Kota in the site of Nuclear Power Corporation of India. The adjudicating authority held that the value of boug .....

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..... not come into existence in the factory premises, no levy of duty and consequent recovery on the entire value of machine therefore could be made by the jurisdictional A.C. of the factory at Hazira (factory of the respondents herein) and jurisdiction to add the value by imported bought out components as per Narnel Tuleman decision of the S.C. 1988 (38) E.L.T. 566 (S.C.) would rest with the A.C. at K .....

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..... under Chapter Heading 84.30. The Order-in-Original which is likely to have set out all the facts on what exactly the goods were, has not been filed. Therefore, we are not able to arrive at a correct decision. Since the basic document has not been filed by the Revenue, we dismiss this appeal under Rule 11 of the CESTAT (Procedure) Rules with liberty to the Revenue to apply for restoration as and wh .....

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