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TMI Blog2002 (11) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... am Kait, Member (T) (Oral)]. The stay application and the appeal are taken up together for decision as per law as the issue lies in a short compass. 2. Ld. Advocates, Shri N. Venkatraman and Shri Muthuvenkat Raman have invited our attention to Para 5(iii) of the Board s Order No. 58/1/2002-CX., dated 15-1-2002. This clarification of the Board is on Refrigeration/Air-conditioning plants and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Blue Star Ltd. v. CCE, Jaipur, 2002 (143) E.L.T. 391 (Tri. - Del.) wherein it has been held that Central Air-conditioning Plant installed, tested and commissioned at site as per customer s specifications on turnkey basis and consisting of components manufactured at noticee s factory brought to site as well as procured from market, are not marketable and hence are also not dutiable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocates, further, submitted that Board s order dated 15-1-2002 has not been considered by the learned Commissioner despite the fact that he has taken note of the submission of the above Board s order issued under the provisions of Section 37B of the Act. Ld. Counsels, therefore, submitted that the impugned order is required to be set aside and the case is required to be remanded back to the orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wers conferred under Section 37B of the Central Excise Act, 1944, has not been considered by the Commissioner and he has not given his finding, though he has taken on record the Board s order submitted by the appellants during the course of proceedings before the original authority. We, therefore, direct the original authority to take into consideration the Board s order dated 15-1-2002 and also t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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