2004 (8) TMI 464

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....ssors Ltd., who are presently known as M/s. Tecumseh Products India Limited. The facts leading to the passing of the impugned orders are common and against the same assessee and therefore both the appeals are taken up together for disposal as per law. The appellants are engaged, inter alia, with the manufacture of Hermetically Sealed Compressors, Condensing Units, parts and accessories of the above products falling under Chapter Heading 84 of the Central Excise Tariff Act. They purchased loose laminations as per their requirements for different models i.e. SRX and AW series of Compressors from various parties. Sometimes they cleared the Modvatted inputs i.e. CRNGO Sheets to their job workers under Rule 57F(3) of the Central Excise Rules for....

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....pertaining to classification of stator stacks is concluded by the Tribunal's ruling, which has been confirmed by the Apex Court and they are to be treated as only electrical laminations and not as parts of compressors. He took us through the order of the Tribunal on this issue, which is confirmed by the Apex Court and submitted that the issue being common and same and that it supports his claim that stator stacks are not parts of compression and therefore Department's stand have to be rejected. Therefore, he submits that the classification of stator stacks are required to be done under 8312.00 and not as parts of compressors under sub-headings 8414.91 and 8414.92. He submits that the demands are also time- barred as held by the Apex Court. ....

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....pective headings. However, the assessee's plea that the stator stacks are not parts was upheld by the Commissioner by dropping the demands. The Revenue went in appeal before the Tribunal and the Tribunal by F.Nos. 3003 & 3004/97, dated 27-11-1997 upheld the Revenue's stand and have given a categorical and clear finding that stator stacks are required to be classified under Heading 8312.00 and stators are to be classified under 8414.91. This finding of the Tribunal has been upheld by the Apex Court in the assessee's own case as reported in 2004 (167) E.L.T. 498. However, the Apex Court held that the demands are barred by time in view of the fact that there was a bona fide dispute between the parties in regard to the question whether stators ....