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TMI Blog2008 (3) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri R.M. Varday, Consultant, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), the revenue has preferred the present appeal. We have heard Shri Sameer Chitkara, learned SDR appearing for the revenue and Shri R.M. Varday, learned Consultant appearing for the respondents. 2. The issue involved in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of duty of Rs. 1,27,014/- and imposing personal penalty of identical amount. On appeal against the said order, the appellate authority set aside the same. For better appreciation, we reproduce the relevant paragraph of the Commissioner (Appeals) order "It is seen that the process undertaken by the appellant is that the appellant had purchased the parts of water filter from the market and cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts of water filter remain parts of the water filter till they reach the hand of the customers. The appellant has cited the decision of the Tribunal in the case of Dalmia Industries Ltd. v. C.C.E., Jaipur - 1999 (112) E.L.T. 305 (Tri.). I further rely upon the decisions of the Tribunal in the case of Eureka Forbes v. C.C.E., Coimbatore reported in 2001 (138) E.L.T. 1124. In my view, the case of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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