9911796707
TMI Blog2004 (8) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : S.S. Sekhon, Member (T)]. - Herein assessee, of Central Excise, classified programmable Logic Controllers (PLC) under Chapter 84.71 of the Central Excise Tariff Act and paid 10% basic excise duty + 5% special excise duty. The Assistant Commissioner by his order classified the PLC under Chapter No. 85.37 inter alia demanding 15% basic duty + 5% special duty. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the OIO dated December 20, 1996 and remand the matter back to the Assistant Commissioner with directions to reconsider the alternative classification claimed by the Respondents. (b) The Respondents filed a refund claim of Rs. 1,51,93,258/- in terms of Order dated January 29, 1998. (c) By his OIO No. 228/98 the Assistant Commissioner was plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the OIO No. 238/98 and inter alia allowed the refund claim filed by the Appellants. (g) The Department preferred the present Appeal before this Hon'ble Appellate Tribunal against the OIA dated September 16, 2003 to the extent it allowed the refund claim filed by the Respondents. 3. Heard both sides and considered the matter and it is found - (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied has a force to conclude that payments were made in nature of deposit to enable this appeal and are not payments of duty. Therefore the bar of Section 11B, for it is consequent refund, will not be applicable. (b) In this view of our fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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