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TMI Blog2018 (6) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Energy Link/ Energy Innlink (iii) Conf link/ Conf Innlink (iv) Guest Link/ Guest Innlink or Mastero. It appeared to the revenue that the said systems works as Thermosystem to the Air Conditioner and is remote switch of Guest Room Control System, which controls the temperature of Air Conditioner by switching it on and off automatically and acts as a Thermostat switch classifiable under Chapter sub heading No. 9032.11 of CETA liable to duty @ 24% BED, 6% SED for the period 02.06.1998 to 29.02.2000. They were issued show cause notice that the Appellant did not disclose the fact that the system automatically controls the temperature and willfully mis-stating and suppressing the facts and thereby availed benefit of Notification No. 8/99 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mostat or temperature control device actually purchased and use after enquiries from the hotels which the party claim have not ordered for temperature control device arrives at definite finding as to whether party were manufacturing only one type or four types and is what was the total quantity manufactured for each type. GRCS manufactured by the party which do not have any temperature control device, will be classifiable under chapter heading 85.37 only and not chapter heading 90.32. In view this the entire demand, if any, is required to be re-quantified afresh. The adjudicating authority after considering the test report of BITS Pilani, Goa and conducting verification from the buyers of goods held that out of four switches, the switch "Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... room. The adjudicating authority has only discussed the classification of thermostat which is one of the components attached externally to the system. That they have given report of Chartered Engineer that the impugned goods are essentially power control and distribution system and that "Maestro" can be used for control and distribution of power independently. Even the opinion of Mr. Nitin Sharma of BITS, Pilani relied upon by the adjudicating authority categorically states that the power control unit as a whole is micro controller based and is expandable and it can be used to control different devices depending on the sensors attached to the system and hence can be used to control the power supply to the room. The Tribunal in its remand or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demands is time barred as the department was in knowledge of the products. 3. Shri Sanjay Hasija, Ld. Superintendent (A.R.) appearing for the revenue supports the impugned order and reiterates the findings of the adjudicating authority. 4. We have heard both the parties and perused the records. We find that the Tribunal in its remand order dt. 25.09.2007 had remanded the matter with the observation that " the views of the technical expert should be taken and discussed and accordingly we remand the matter back to the original authority with a liberty to both sides to produce the evidence in the form of technical opinion to establish that temperature control device like thermostat falling under chapter heading 90.32 can be considered as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the system he classified the same under chapter 90.32. The Appellant never challenged the remand order of the Tribunal and at this stage they cannot interpret the chapter subheading and find infirmity in Tribunal's order. We are thus of the view that the adjudicating authority has rightly confirmed the demands. As regard time bar we find that the Appellant never disclosed the fact to the department that the system is also used for temperature control either in classification list or otherwise. We thus find that the demand has been rightly made by invoking extended period of limitation. For the said reason we are of the view that the penalty has also been rightly imposed. We thus do not find any infirmity in the impugned order. The impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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