9911796707
TMI Blog2001 (8) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Archana Wadhwa, Member (J)]. The demand of duty confirmed against the appellants by the impugned order of the Commissioner is to the tune of Rs. 27,01,812.53 and penalty of Rs. 2,70,000.00 has been imposed upon them. 2. Shri P.R. Das, learned Advocate appearing for the appellants submits that they are engaged in the manufacture of Voltage Stabilisers falling under Chapter 90 of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem can be used anywhere and they cannot be considered as parts of air-conditioners and refrigerators. However, the Commissioner has not accepted the above plea and by relying on some of the earlier decisions which are not relevant, has held that Voltage Stabilisers are parts of the refrigerators. He submits that the said show cause notice was issued on the basis of an audit objection. This audit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.D.R. for the Revenue who reiterates the reasoning of the adjudicating authority. 5. The short point required to be decided in the present appeal is as to whether the Voltage Stabilisers manufactured by the appellants can be held to be parts of air-conditioners and refrigerators so as to deny the benefit of small-scale exemption Notification, and as to whether the demand is barred by limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 175/86 or 1/93. We also take note of the fact that the Commissioner in the case of another identically situated unit has dropped the demand of duty by observing that such demands were raised on the basis of audit objection which has been settled by AG (Audit) and as such, there was no legal basis to sustain the show cause notice. The appellants have also referred to the Delhi Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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