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TMI Blog2010 (4) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of SSI exemption Notification No. 38/97 dated 27-6-1997. The appeal is accordingly partly allowed with consequential relief in the above terms. - E/104/2005 - 258/2010-EX(PB), - Dated:- 15-4-2010 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) REPRESENTED BY: Shri R.K. Verma, DR, for the Appellant. Shri Atul Gupta, Advocate, for the Respondent. [Order per Justice R.M.S. Khandeparkar, President (Oral)]. - Heard Shri R.K. Verma, learned DR for the Revenue and Shri Atul Gupta, learned Advocate for the Respondents. 2. This appeal arises from the order dated 22-7-2004 passed by the Commissioner (Appeals), Bhopal The Commissioner (Appeals) has allowed the appeal filed by the Respondents again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Being aggrieved by this order, the respondents filed appeal before the Commissioner (Appeals) which came to be allowed by the impugned order. 4. While assailing the impugned order, learned DR submitted that the Commissioner (Appeals) erred in ignoring the facts that the goods manufactured by the respondents were mechanical appliances and agricultural implements and therefore clearly classifiable under sub-heading 8201.00. He further submitted that the Commissioner (Appeals) erred in holding that the duty cannot be demanded for the period prior to the date of issuance of show cause notice, even though the fact that the respondents had availed the benefit by paying nit rate of duty by wrong classification of the product is clearly establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iances The goods being essentially meant for the use as the agricultural implements and the parts thereof, the same are clearly classifiable tinder sub-heading 8201.00 and therefore as rightly pointed out on behalf of the respondents that there was no material on record to interfere with the findings arrived by the Adjudicating Authority in relation to the goods in question. The Commissioner (Appeals) has not referred to any of the material on record so as to justify interference with the finding arrived by the Adjudicating Authority or classification of the goods in the manner as claimed by the respondents. In the circumstances, therefore the finding by the Commissioner (Appeals) cannot be sustained and needs to be set aside while restorin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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