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TMI Blog2007 (11) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... udicated vide Order-in-Original No.19-24/Commr./99 dated 13-5-99. However, on an appeal by the assessee the same was remanded by Hon'ble CESTAT vide order dated 21-12-2001. 2. Again, there were second sets of Show Cause Notices totaling fifteen, demanding total duty of Rs.3,32,60,945/- (out of them one SCN dtd.31-10-91 demanding duty of Rs.1,03,54,645.11 reportedly settled under KVSS-ref. para 3.0 in Order-in-Original No. 6-20/Commr. /2003 dated 31-1-2003.However, the assessee preferred appeal and CESTAT remanded these two de novo. 3. Therefore, all these remanded cases pertaining to demand of differential duty on account of classification dispute of parts and components vis-a-vis machine was decided in the consequent denovo order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o demanded vide SCN dated 4-5-92 along with other 14SCNs, by proposing to classify them as parts. However, this issue was put to rest in the Order-in-Original dated 12-12-2005 mentioned above. 5. As regards demand in 4(i) & 4(ii) above, in the Order-in-Original No.56-57/Commr/03 dated 31-12-2003, it has been categorically held that both the issues can not go simultaneously in as much as, if credit is proposed to be disallowed, the demand of duty equal to such credit in terms of Rule 57F(i)(ii) of Central Excise Rules is not tenable. Therefore, the Commissioner in the said order dated 31-12-2003 has allowed the credit as admissible and dropped the demand raised under Show Cause Notice dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf of the appellants states that the impugned airconditioner which is the subject matter of demand under Show Cause Notice dated 27-7-92 leading to the impugned order dated 31-12-2003 was imported by the appellants and credit of additional customs duty paid thereon was taken by the appellants and the said airconditioner was subsequently cleared under gate pass No.1200 dated 24-1-1992 as a part of stamping, charging and pushing machinery. He states that as regards credit availed on the imported airconditioner, the same has been allowed by the original authority under the impugned order dated 31-12-2003. As regards the dutiability of the airconditioner at the time of clearance, he states that the jurisdictional commissioner while passing de n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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