2001 (6) TMI 593

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..... llant. Shri J.M. George, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing both sides, it appeared that the main appeals themselves could be taken up for disposal. This was done on granting proforma waiver of the duties confirmed and the penalties imposed in both the proceedings. 2. The appellants manufactured boilers, availing of the benefit of Notification .....

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..... on list etc. In two order-in-original the duties were confirmed and penalties were imposed. In one proceeding (Appeal No. E/74-R/2000-Mum.) the Commissioner (Appeals) dismissed the appeal on account of failure of the assessee to follow the directions in the stay application. In the other order (Appeal No. E/2900/2000-Mum.) he upheld the lower orders. He held that conveyors and control panels were .....

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..... red thereunder. The original and the appellate authorities clearly made an error in interpreting the entry in the notification in a narrow and restrictive manner. The entry as it is worded will embrace every single thing used in the construction of the boiler, irrespective of its classification. 6. The impugned orders therefore do not sustain. The appeals are allowed with consequential relie .....

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