TaxTMI 
TaxTMI 
2002 (2) TMI 488
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.... Shri M.P. Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application filed by M/s. Praja Mechanicals Ltd. for waiver of pre-deposit of Central Excise duty amounting to Rs. 43,44,416 and equal amount of penalty under Section 11AC of the Central Excise Act and penalty amounting to Rs. 10 lakh under Rule 173Q of the Central Excise Rules. 2. Shri M.....
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....d not parts. He relied upon the decision in the case of CCE, Delhi-III v. B.H.P. Engineers, 2000 (119) E.L.T. 599 (T) wherein it was held that goods cleared as part shipment of the conveyor for the purpose of convenience of transportation is to be assessed under Heading 84.28 and not as parts of conveyors under 84.31. Reliance was also placed on the decision in the case of Vishwa Industrial Co. (I....
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....learned DR, submitted that the facts brought on record do not clearly show that the conveyor system is first assembled by them in their own factory and then the same is dispatched after disassembling it; that the Commissioner had given a specific finding in the impugned Order that conveyors could not come into existence from assembly of the parts cleared from their factory; that there was addition....