2017 (10) TMI 1024

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... held that Ground Power Unit is classifiable under 8803 in terms of Note 3 of Section XVII - appeal allowed - decided in favor of appellant. - E/207 & 208/2008 - 41336-41337/2017 - Dated:- 26-7-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. Naveena, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... osed penalty of ₹ 50,000/- under Rule 25 of Central Excise Rules, 2002. Appellant filed appeal before Commissioner (Appeals) against the confirmation of demand, interest and penalty. Department also filed appeal against the reduced penalty imposed. The Commissioner (Appeals) vide order impugned herein upheld the confirmation of demand, interest and penalties and also allowed the appeal filed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the classification of Ground Power Unit under 8803 adopted by appellant was sustained. Though department filed appeal against this decision, the same was dismissed by the Hon ble Apex Court as reported in 2005 (183) ELT A73 (SC). 3. The learned AR Shri K.P. Muralidharan reiterated the findings in the impugned order. 4. Heard both sides. 5. The issue is with regard to classification o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X