9911796707
TMI Blog2021 (12) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... n the complete window air conditioner and complete split air conditioner. However, there was exemption from payment of special excise duty in respect of parts of air conditioner. The case of the department is that the goods which have been cleared by the appellant are having essential characteristic of complete air conditioner therefore, is liable to special excise duty whereas, the contention of the appellant is that the goods cleared by them are parts and does not have essential characteristic of air conditions and hence the special excise duty is not liable to be paid. 1.1 In the first round, the adjudicating authority had confirmed the demand vide Order-In-Original No.10-13/DEM/VAPI/2005 dated 30.08.2005 which was challenged by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order. He also filed a parawise response to the point raised in appeal memo by the appellant and also relied upon the following judgments:- * HINDUSTAN LEVER LTD Vs. COLLECTOR OF CENTRAL EXCISE, BOMBAY- 1998 (103) E.L.T. 492 (Tribunal) * GIANI RAM FOAM INDUSTRIES vs. COMMISSIONER OF C.EX., DELHI-I- 2003 (152) E.L.T. 317 (Tribunal) * BIDAR SAHAKARI SAKKARE KARKHANE LTD. Vs. COMMR. OF C.EX., MANGALORE- 2008 (224) E.L.T. 90 (Tri.-Bang.) * FEDDERS LLOYD CORPORATION LTD. Vs. COMMISSIONER OF C.EX., MUMBAI- 2008 (221) E.L.T. 3 (S.C.) * FEDDERS LLOYD CORPORATION LTD. Vs. COMMISSIONER OF C.EX., MUMBAI-II- 2001 (135) E.L.T. 1331 (Tri.-Del.) 04. We have carefully considered the submissions made by both the sides and perused the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was claimed by the appellant therefore, the matter needs to be reconsidered only on the point that whether the goods cleared by the appellant contains all the six items mentioned in the board circular or otherwise. If it is found that if one or more items specified in the board circular is absent in the assembly supplied by the appellant, the same shall not be considered as complete air conditioner whereas, the goods shall be considered as parts of air conditioner accordingly, there shall not be any levy of special excise duty. 4.3 With this observation, we set aside the impugned order and remand the matter to the adjudicating authority for passing afresh order. Since the matter is of very old period of 2003, the denovo adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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