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M/s Mahle Behr India P. Ltd. (formerly known as M/s Delphi Automotive Systems Pvt. Ltd.) Versus Commissioner of Central Excise, Customs & Service Tax, Noida

2017 (11) TMI 866 - CESTAT ALLAHABAD

Manufacture - interpretation of statue - validity of SCN - Held that: - the impugned Order-in-Original did not give any categorical finding of the six components which were directed to be examined by this Tribunal whether to have been cleared from their manufacturing unit - Shri Pathak has stated that the appellant were supplying some goods from trading warehouse and that blower air inlet and condenser was not cleared from the factory but they were supplied from their trading warehouse to M/s Ge .....

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017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narasimhan for Appellant Shri Rajeev Ranjan (Joint Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No.53-56/Commissioner/Noida/2013-14 dated 05.02.2014 passed by Commissioner, Central Excise, Customs and Service Tax, Noida. 2. Brief facts of the case are that the appellant were engaged in the manufacture of Auto parts/components fal .....

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blies of various parts when presented together acquired the essential character of an air conditioning system during the period from 01.03.2000 to 28.02.2001 under proviso to sub Section (1) of Section 11A of Central Excise Act, 1944. Three other show cause notices were also issued for subsequent period. The show cause notice dated 04.04.2001 was adjudicated through Order-in-Original No.14/2001 dated 19.12.2001 wherein demand was confirmed. Appellant preferred appeal before this Tribunal against .....

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(expansion wall) and it was further submitted that the said Circular had clarified that if an assembly or kit does not have all the said components then it will not be considered to have an essential characteristics of an air conditioning machine and in that event it will be classified as parts of air conditioning machine. This Tribunal remanded the matter back to the Original Authority through Final Order No.775-776/2003-NB(B) dated 14.10.2003 reported at 2004 (163) ELT 47 (Tri. Delhi) for ver .....

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29-732/2003 dated 14.11.2003. In compliance to remand directions and Final Orders dated 14.10.2003 and 14.11.2003 the Original Authority passed impugned Order-in-Original dated 05.02.2014. While passing the impugned Order-in-Original, he has also decided similar show cause notice dated 31.01.2003. Through the said Order-in-Original dated 05.02.2014 the Original Authority has confirmed the demands of ₹ 4,45,97,642/-, ₹ 1,42,45,504/-, ₹ 79,44,577/- and ₹ 27,11,555/- along w .....

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reater Noida and cleared together in sub assembled or disassembled condition satisfying requirements of Rule 2(a) of Rules for interpretation of Central Excise Tariff Act, 1985. He has pointed out that statement of Shri Pathak was recorded on 22.03.2001 and Shri. Pathak had clearly stated that they were not supplying blower air inlet and condenser to M/s General Motors India Ltd. from their factory meaning that blower air inlet and condenser were not being manufactured by them. He has further ta .....

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y were supplied independently and, therefore, what was cleared from the manufacturing unit was not air conditioner pin disassembled or unassembled condition but what were cleared were parts of air conditioner. He has further taken us to page 77 of the said Order-in-Original wherein the Original Authority has given his finding stating that it is further evident that the DASL (appellant) have purposely confused the department regarding the supplies that were conducted from their factory and the tr .....

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