2002 (2) TMI 161 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Court No. II, New Delhi allowed the appeal against the Adjudication Order confirming a demand of Rs. 42,02,128/- with penalties. The Tribunal held that Air Conditioning Plant is not excisable goods based on a Supreme Court decision and a Circular issued by the Central Board of Excise & Customs. The demand was set aside, and the appeal was allowed.