1997 (3) TMI 316

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....ant. Shri K.K. Biswas, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Briefly stated the facts of the cases are as follows : 1.1 The appellants herein are, inter alia, manufacturers of industrial electric fans falling under the erstwhile Central Excise Item No. 33(2). They purchase Motor Starters from the market and sell the same along with their electric fa....

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....side by the Tribunal vide its Final Order No. 554/96-A, dated 30-1-1996. Consequently, learned Consultant submits that the entire basis of the impugned order is knocked down and the appeals should be allowed. 2.2 He, further, submits that the Revenue has not gone in appeal against the said order passed by the Tribunal dated 30-1-1996. 3. Learned SDR, Shri K.K. Biswas for the respon....

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....rther, he points out that the Judgment relates to the amended Tariff Item 33, whereby the Tariff item was read to include regulator along with fan with effect from 18-6-1977. No such situation is existing in these cases. Apart from that, he submits that the impugned order was based on the Order-in-Appeal dated 13-3-1985 and when that Order-in-Appeal had been set aside in Tribunal's Final Order No.....