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TMI Blog2018 (2) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... ments and shall decide the classification of the goods and applicable duty on the goods involved - appeal allowed by way of remand. - E/1230/07, E/CO-13/09 - A/92027/2017 - Dated:- 25-9-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri N.N. Prabhudesai, Supdt. (AR) for Appellant Shri S.Narayanan, Advocate for respondent Per : Ramesh Nair These two appeals have been filed by the Appellant M/s Kay Iron Works Pvt. Ltd. (M/s KIWP) and the revenue against Order-in-appeal dt. 25.05.2007 passed the Commissioner (Appeals). M/s KIWP has filed appeal against demand of duty of ₹ 2,80,736/- and penalty whereas the revenue has filed appeal against setting aside of demand of ₹ 8,62,863 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. He also relies upon the General Explanatory notes to state that the machines cleared by them fall under the category of complete machinery and therefore there cannot be any demand against them. He also prays to take the cross objection filed by them against the revenue appeal and set aside the demands. 4. Shri N.N. Prabhudesi, Ld. Superintendent (AR) appearing on behalf of revenue reiterates the points made in Order-in-original. He further submits that the demand has been wrongly dropped. That in case of demand of ₹ 67000/- dropped by the Commissioner (Appeals), it pertains to the parts of boiling house parts cleared to M/s Jamkahndi Sugar Ltd. The demand is sustainable as the clearance is of value of ₹ 13,40,000/- out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7308.10 and liable to duty @15% Adv. That from the purchase order it is clear that no order for crane bridge was given to M/s KWIP. They have also disputed the supplies made against the EOT crane. In case of Kisan Sahkari Chinni Mills he submits that the assessee did not furnish copy of purchase order hence the demand cannot be dropped. He prays for confirmation of demand against M/s KWIP. 5. We have considered the submission made by both sides. We find that in order to settle the controversy the detailed examination of purchase order and the nature of goods has to be made into so as to decide the classification of the goods and the duty applicable thereon. Since the relevant records has to be scrutinized, therefore in such circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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