2002 (1) TMI 1179

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....i Atul Dikshit, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  Shri J.P. Kaushik, learned Advocate, submitted that the Commissioner under the impugned order has confirmed the demand of duty against M/s. Elecon Engineering Company Ltd. besides imposing penalty for assembly of Coal Handling Plant at the appellants' site; that the Commissioner had also imposed a penalt....

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....osed in this case on the appellants as they had placed an order on Elecon Engg. Co. Ltd. for the supply of Coal Handling Plant which was held to be excisable by the adjudicating authority. In the case of Elecon Engg. Co. Ltd. v. CCE, Chandigarh, 2002 (139) E.L.T. 239 (T) = 2001 (46) RLT 279 the Tribunal has observed as under :- "We observe that in Elecon Engg. Co. Ltd. v. CCE, Chandigarh, the d....