9911796707
TMI Blog1994 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri B.K. Singh, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. M/s. Elecon Engg. Co. Ltd., Vallabh Vidyanagar have filed these three appeals against two orders of the Collector of Central Excise (Appeals), Bombay and an order of the Collector of Central Excise (Appeals), Ahmedabad. The issue in all these appeals being the same, they are being disposed of by this ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hinery and hence classifiable under Heading 84.31 or other headings appropriate to parts. Classification of the goods either as complete machinery or the parts is the issue to be decided in these appeals. 3. Shri P.M. Dave, advocate for the appellant company argued that the order of the Collector of Central Excise (Appeals), Ahmedabad, had come to a finding adverse to it by relying on gate passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red are cleared would show that the appellant has manufactured and cleared the complete machinery in disassembled form. It is further argued that the complete machinery has of necessity to be manufactured in the appellant s company, since it is first to be tested. It is only after completion of such successful testing that machines are disassembled and cleared. Shri Dave argues that this aspect ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asses which the Collector (Appeals) had directed the department to produce, so that a suitable explanation could be tendered at the subsequent hearing. It is seen from the Collector (Appeals) order that no such subsequent hearing was held. Since the Collector has come to the finding on examination of the gate passes without giving the appellant an opportunity to have its say on gate passes, its or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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