1999 (10) TMI 141

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....e Respondents. [Order per : S.S. Kang, Member (J)]. - The respondents vide letter dated 30th August, 1999 made a request to decide the appeal on merits. Therefore, the appeal is being taken up in the absence of the respondents. 2. The Revenue filed this appeal against the Order-in-Appeal dated 10-12-1992 passed by the Collector of Central Excise (Appeals). 3. The brief facts ....

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....re being manufactured by the respondents for M/s. Voltas Ltd. as per their specifications and drawings. He submits that as per drawings the goods in question were described as Refrigeration Pipe Flanges for Air Condition Plant. He, further, submits that in the impugned order the Collector of Central Excise wrongly held that the products in question are parts of refrigeration system and not of Air-....

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....uestion as Fully Machined Casting of Pipe Flanges in Gun metal. As the goods in question were being supplied to M/s. Voltas Ltd. as per their specification and design and M/s. Voltas Ltd. is using the goods in question in the Air-Conditioning Plant. Therefore, from the facts on record it is clear that the goods were not for Refrigeration System but the goods are known as Refrigeration Pipe Flanges....