FAIRBANKS MORSE INDIA LTD. Vs. CCE

JUDGEMENT

(1.) HEARD learned Advocate for the appellants and learned D.R. for the respondents.

(2.) THE appeal arises from the order dated 8.10.2004 passed by the Commissioner (Appeals), Ghaziabad. By the impugned order the Commissioner (Appeals) dismissed the appeal filed by the appellants against the order passed by the adjudicating authority. The Jt. Commissioner, Ghaziabad by his order dated 27.2.2004 had confirmed the demand of duty amounting to Rs. 6,52,202/ - along with interest thereon and have imposed penalty of Rs. 1 lakh against the appellants. The Commissioner (Appeals) while observing that the matter involve the issue which was already decided in appellants case itself for the earlier period by the Commissioner (Appeals) on 26.9.2003, and for the same reason the present appeal was also liable to be dismissed.

(3.) THE appellants are engaged in the manufacture of P.D. Pumps of Vertical Tubine Pumps which are exempt from duty. However, parts of such P.D. Pumps namely, Bowl Assembly, Column and Shaft Assembly and Discharge Head Assembly which are chargeable to central excise duty. However, the appellants on assumption that those parts were integral parts of P.D. Pump cleared the same without payment of duty. A show cause notice, in this regard, for the period July, 2001 to February, 2002 came to be issued and was adjudicated upon by the Jt. Commissioner, Ghaziabad as stated above.