1999 (6) TMI 243

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..... er : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Poultek Engineers, the matter relates to the classification of the goods poultry keeping cages and the eligibility to the benefit of Notification No. 111/88-C.E. In the show cause notice dated 19-2-1992 the Collector of Central Excise, Coimbatore had demanded Central Excise duty of Rs. 9,52,633.50 for the period 1988-91. The adjudicatin .....

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..... movement or mechanical parts therein. The appellants had pleaded that they were poultry keeping machinery. This has been discussed by the adjudicating authority who had come to a finding that the goods in dispute were not machinery but were equipment which were not eligible for the benefit of exemption Notification No. 111/88-C.E. 3.  Regarding classification, reference has been made to the .....

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..... e view taken by the learned Collector of Central Excise, Coimbatore. However, keeping in view the nature of the dispute and the facts and circumstances of the case, we reduce the amount of penalty from Rs. 10,000/- to Rs. 5,000/- (Rupees Five Thousand only). Subject to this reduction in the amount of penalty from Rs. 10,000/- to Rs. 5,000/-, the appeal is otherwise rejected. Ordered accordingly.

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