2013 (10) TMI 24

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. E-584 and 585/2002-NB(B) [2004 (163) E.L.T. 47 (Tribunal)]. 3. The respondent herein are manufacturers of complete car air-conditioner or parts thereof. It was stated that the respondents besides manufacturing auto parts, they are manufacturer of air-conditioning machines to be fitted in the cars, that apart from parts of air-conditioning system. They also supply compressor to various car manufacturers namely M/s. Daewoo Motors India Ltd. and M/s. General Motor India Ltd. The duty was levied by the order-in-original by the authority concerned holding that the respondent is manufacturer of complete air conditioners to be fitted in cars. The Commissioner Central Excise who passed the order confirmed the demand and also levied penalty of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd consequences thereof under the Act and the Rules, while remanding the matter to record findings of fact with regard to classification and benefit of exemption notification? (d) Whether imposition of penalty under Section 11AC of the Act depends upon the findings of fact which may be arrived at in the adjudication order and as such the restriction placed by the Appellate Tribunal in the impugned order holding no imposition of penalty even prior to the adjudication of the case, shall render the impugned Appellate Order to be arbitrary, illegal and unjudicial? (e) Whether the impugned order of the Appellate Tribunal results in prohibiting/suspending the enforcement of the provisions of Section 11AC of the Act which the Appellate Tribunal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o what would construe the essential parts of an air-conditioning machine. It has been laid down that the components which are required for completion of one air-conditioning machine could be reconsidered as essential. 8. Keeping the said decision in mind the circular provides the following would be essential elements of air-conditioning machine :- (i)     Evaporator (cooling) coil, (ii)   Condensor Coil, (iii)   Motor, (iv)   Fan or blower for circulating the air, (v)     Compressor, and (vi)   Capillary line (expansion valve) 9. The Tribunal as stated herein above restored the matter back to the Commissioner to re-decide the issue in the light of the ab .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X