1996 (9) TMI 375

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....r the Respondents. [Order per : Lajja Ram, Member (T)]. -  This is an appeal filed by M/s. Refrigeration Industries, Bombay being aggrieved with the Order-in-Appeal dated 14-11-1986 passed by the Collector of Central Excise (Appeals), Bombay. 2. The matter relates to the classification of unspecified parts of Refrigerating and Air Conditioning Appliances and Machinery. In his or....

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....mbay. In Para 2 of his order, he had recorded that the appellants had not requested for personal hearing and as such, he was deciding the matter on the basis of the evidence already on record. 3. The matter was posted for hearing on 20-9-1996 when nobody was present for the appellants. A notice of hearing had been issued to the appellants on 14-8-1996. There is no request for any adjournme....

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....lusive use in Refrigerators and Air Conditioners. He had not disputed that they were the parts of Refrigerating and Air Conditioning Appliances. The Collector (Appeals) had also rejected the appeal of the assessee on the ground that "these products cannot be exclusively considered as parts for exclusive use in Air Conditioners and Refrigerators but they can also be used for other purposes also". ....

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....on the understanding that such parts are covered by sub-item (3). The language used in sub-item (3) is also wide and comprehensive in its application and could not be given a restricted meaning. Sub-items (1), (2) and (3) are independent of each other and mutually exclusive. The scope of sub-item (3) is neither restricted nor controlled by the provisions of sub-items (1) and (2)." In Para 6, th....