2017 (10) TMI 741

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..... 1998 (6) TMI 563 - CESTAT CHENNAI], the demand is unsustainable - appeal allowed - decided in favor of appellant. - E/214/2009 - 41692/2017 - Dated:- 14-8-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Bala Gopal, Advocate for the Appellant Shri R. Subramaniyam, AC (AR) for the Respondent ORDER Per Bench The .....

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..... er Rule 25 of Central Excise Rules, 2002. Appellant filed appeal before Commissioner (Appeals) against the confirmation of demand, interest and penalty. The Commissioner (Appeals) vide order impugned herein upheld the confirmation of demand, interest and penalty. Hence this appeal. 2. On behalf of appellant, the Ld. Counsel Shri R. Bala Gopal, submitted that to manufacture Ground Power Unit, th .....

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..... me was dismissed by the Hon ble Apex Court as reported in 2005 (183) ELT A73 (SC). 3. The learned AR Shri R. Subramaniyam, AC, reiterated the findings in the impugned order. 4. Heard both sides. 5. The issue is with regard to classification of control panels and the corresponding duty demand. The period involved is November, 2006 to August, 2007. According to appellant, the Tribunal i .....

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