VOLTAS LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE, GUNTUR

JUDGEMENT

(1.) M /s. Voltas Limited have filed this appeal being aggrieved by the impugned order passed by the Collector of Central Excise, Guntur confirming demand of duty amounting to Rs. 24,150/ - and imposing a penalty of Rs. 6,000/ -.

(2.) THE facts of the case briefly stated are that the appellants are engaged in the manufacture of various types of air -conditioning and refrigerating machinery. The appellants entered into a contract with M/s. Nagarjuna Fertilizers and Chemicals Ltd. (NFCL) on 31 -7 -89 for air -conditioning of their project site. The contract involved the supply of equipment and other services such as design, engineering of air -conditioning plant, erection, testing and commissioning of the plant. They utilized the compressors condensers, chillers manufactured by them at its Thane Factory in the execution of the contract together with bought out item. The items of machinery from Thane Factory were cleared on payment of appropriate excise duty.

(3.) ARGUING the case for the appellant(s) Shri A.N. Haksar, Senior Counsel submits that their case was squarely covered by the decision of the Tribunal in the case of the appellants themselves by the Tribunal's Final Order No. 1301/2001, dated 8 -8 -2001 [2002 (139) E.L.T. 223 (T)]. Learned Sr. Counsel, further submits that the Tribunal settled the matter in the case of the appellant and M/s. Syed Hussain holding by Final Order No. 1513/1996, dated 6 -8 -96 upholding the Commissioner (Appeals) order and dismissing the appeal by recording the finding in Para 3 of the above order which is follows :