2002 (12) TMI 386

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....ate, for the Appellant. Shri N.K. Mishra, JDR, for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. -  This appeal is directed against the Order-in-Appeal No. 1-2 RA/CAL.II/2001, dated 13-3-2001, by which the ld. Commissioner (Appeals) had upheld the order of the original authority in its entirety. 2. Ld. Advocate, Shri K.P. Dey, appearing on behalf of the appellants,....

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.... they cleared parts and not complete machines, then the judgment in the case of Bhilai Engineering Corpn. Ltd. v. CCE, Raipur (supra) could have been applied against them. He, therefore, relied on the judgment rendered by this Bench in the case of M/s. TRF Ltd. v. Commr. of Central Excise, JSR reported in [2002 (150) E.L.T. 283 (Tribunal)] = 2002 (51) RLT 348 (CEGAT-Kol.) in which it has been held....

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....JSR. (supra), in which machines, if cleared in CKD conditions were held to be assessed as a machine, whereas the facts in the present case are distinguishable since what has been cleared as rolls and has been mis-classified as machines with intention to evade payment of duty. Therefore, this judgment is not relevant to the instant case. He also submitted that the judgment rendered by the CEGAT, Ne....

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.... spread over a period of time, because of huge size of machine and for convenience of transportation, the same are to be assessed as machine. The Revenue should clearly mention whether certain parts of this machine were bought out items and whether they were cleared as such from the factory after including the value of the total machines and whether they had paid the duty at the total contracted v....