MARSHALL RADIO Vs. COMMISSIONER OF C. EX., BANGALORE

JUDGEMENT

(1.) THIS is an appeal filed against OIA No. 138/2003 -C.E., dated 7 -10 -2003 passed by the Commissioner of Central Excise (Appeals) II, Bangalore.

(2.) THE appellant purchased a scraped TV Plant (a) from M/s. BEL for Rs. 30 lakhs. They paid an additional sum of Rs. 4,80,000/ - as excise duty. They felt that the item purchased by them is liable to be classified under sub -heading 8525.25 attracting nil rate of duty as per Notification No. 6/2000, dated 1 -3 -2000. Hence they filed refund claim with the jurisdictional Assistant Commissioner. The Assistant Commissioner rejected the refund claim. Therefore, The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) passed the impugned order upholding the Assistant Commissioners Order. Aggrieved over the impugned order of the Commissioner (Appeals), the appellants have come before this Tribunal for relief.

(3.) MR . Ghanshyam Das, Proprietor of the appellant Company appeared for the appellants and Shri S. Reddy learned DR appeared for the Revenue.