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2001 (7) TMI 1240

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....r / Decisions)<br>Dated:- 9-7-2001<br> E- 504/2000 - A-564/KOL/2001<br>Central Excise<br>Smt. Archana Wadhwa, J. REPRESENTED BY : Shri V.K. Chaturvedi, SDR, for the Appellant. Shri B.N. Chattopa....

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....riginal adjudicating authority. The Commissioner (Appeals) observed that panels are meant for regulating the supply of electric current at particular ampere and voltage and being components of T.A. Se....

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