2003 (8) TMI 89

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..... ring it was found that the appeals themselves can be disposed of. We, therefore, exempt the condition for pre-deposit and proceed to dispose of the appeals. 2. The appellants are engaged in the manufacture of Packaging machines and weighing machines falling under Chapter Heading 84 of CETA. It is the case of the appellant that while these machines were removed from the factory, Central Excise Du .....

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..... actory in parts, admittedly excise duty is being paid as 'machine' and not as a part of the machine. We are of the view that the ratio of decision in Final Order dated 23-5-2003 would be directly applicable to the present case also. The appellant's appeals will be covered by the circular of the Central Board of Revenue dated 1-7-2002, referred in the above final order. We, therefore, set aside the .....

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