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TMI Blog2016 (9) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... procedures - Held that:- the respondent has developed the design, manufacturing and selling of Gas Conversion Kits based on the imported Gas Conversion Kits. The adjudicating authority held that what was cleared are individual parts but it is found that the Gas Conversion Kits were cleared with brand name of Lovoto. Whereas the adjudicating authority held that the Gas Conversion Kit consists of on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The issue involved in this appeal relates to manufacture and clearance of Gas Conversion Kits without payment of duty and without following Central Excise procedures. The Commissioner in his order confirmed the duty of ₹ 19,75,099/- under Section 11A(2) of the Central Excise Act, 1944.on the vaporizers, Gas/Petrol Solenoids and Tail assembly etc. and also confiscated the goods valued & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed the Revenue to serve notice. The Ld. AR informs that the jurisdictional officers informed that the respondent Shri S.C. Rajan is not present in any of the four addresses. Accordingly, the Revenue appeal is taken up for disposal. 4. Heard the Ld. AR. We find that the respondent also filed appeal against the impugned order in appeal No. E/63 & 64/2004 and this Tribunal vide miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported Gas Conversion Kits Gas Conversion Kits. The adjudicating authority at para 72.2 held that what was cleared are individual parts. We find that the Gas Conversion Kits were cleared that brand name of Lovoto. Whereas the adjudicating authority held that the Gas Conversion Kit consists of one number each of vaporizer, Gas solenoid, petrol solenoid and tail assembly and the items do not lose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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