LAWS(CE)-2000-8-176

THIRD MEMBER ON REFERENCE : JUSTICE K. SREEDHARAN, PRESIDENT VINEET ELECTRICAL INDUSTRIES PVT. LTD. Vs. COMMR. OF C. EX. & CUS., BBSR-II

Decided On August 03, 2000
Third Member On Reference : Justice K. Sreedharan, President Vineet Electrical Industries Pvt. Ltd. Appellant
V/S
Commr. Of C. Ex. And Cus., Bbsr -Ii Respondents

JUDGEMENT

(1.) THESE two appeals emanate from the same Order -in -Original No. 67(85)C.E. -11A/93/Commr./3/98, dated 16 -4 -1998 passed by Commissioner of Customs and Central Excise, Bhubaneswar. As the dispute is common in these appeals, the same have been taken up together for disposal.

(2.) BRIEF facts of the case are set -out as under. The main components of a Diesel Generating Set are - (i) Diesel Engine, (ii) Alternator, and (iii) Base frame coupling. M/s. Western India Machinery Company (hereinafter referred to as Western India) and M/s. Vineet Electrical Industries Pvt. Ltd. (hereinafter referred to as Vineet) both of Calcutta as appellants herein, purchase duty -paid Diesel Engines from M/s. Kirloskar Oil Engines Ltd., M/s. Kirloskar Cummins Ltd. and M/s. Ashok Leyland Ltd.; Alternators from M/s. Kirloskar Electric Company; Base frame coupling and other components from local market. The appellants in turn sell the said components, in original packed condition, to their customers located in Orissa, West Bengal and other States. At the customers site the components are assembled and installed to make a Diesel Generating Set which is firmly fixed to the ground.

(3.) AGGRIEVED by the said Order -in -Original, Western India and Vineet have filed these two appeals with a prayer for unconditional stay. While granting their prayer, this Tribunal observed that the appellants have a good prima facie case in their favour. Para 4 of the Stay Order Nos. S -684 -685/CAL/98, dated 10 -12 -1998 is reproduced below for ready reference : -