9911796707
TMI Blog1999 (9) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : J.H. Joglekar, Member(T)]. Shri V.K. Jain, CA argued the case for the applicants, and Shri K.L. Ramteke, represented the revenue. After hearing both sides it appeared that at this stage itself, the main appeal could be disposed of. Both sides agreeing, this was done after granting formal waiver of pre-deposit and stay of recovery of the sums confirmed. 2. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular File No. 231/65/96-CX) which reads as under : Circular No. 231/65/96-CX, dated 12-7-1996 Government of India Ministry of Finance, Department of Revenue, Central Board of Excise Customs, New Delhi. Sub. : Central Excise - Excisability on Split Air-Conditioners and Units thereof Reg. A doubt has been raised whether units of the split air-conditioner viz. cooling of the room ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 56/95, dated 16-3-1995. Sd/- (S.C. Bhatia) Under Secretary to the Govt. of India File No. 154/33/95-CX. 4 The Assistant Commissioner confirmed the demand. The assessees then filed an appeal. Before the Commissioner it was claimed that the cited instructions of the Board, spoke of cooling units and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the observation that they had taken the benefit of the cited notifications on their own. 3. In our opinion, the case made before him was of a vital importance in judging the issue before him. If the claim of the assessees that the goods cleared by them under the various cited invoices were not sufficient to comprise one unit of two comprising of a split airconditioner, then the caution given in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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