9911796707
TMI Blog2004 (9) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.G. Chacko, Member (J) (Oral)]. After examining the records and hearing both sides, we find that these appeals themselves require to be finally disposed of. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. The original authority had confirmed demands of duty on Air Handling Unit manufactured and cleared by them during the periods March, 2000 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that they have a strong prima facie case on the strength of Board s Circular No. 666/57/2002-CX, dated 25-9-2002, wherein fan or blower for circulating the air was accepted as an essential element of Air-conditioning machine. Ld. Counsel submits that fan or blower for circulating the air , otherwise called Air Handling Unit was distinct from an Air-conditioning machine and hence require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act. The deposit of Rs. 15 lakhs already made will, however, remain with the department till final disposal of the appeals on merits by the Commissioner (Appeals). 5. In the result, after setting aside the impugned orders, we direct the learned Commissioner (Appeals) to dispose of the assessee s appeals on merits in accordance with law and the principles of natural justice, without insistin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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