2008 (7) TMI 772

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....ocate, for the Respondent. [Order per : P.G. Chacko, Member (T)]. - This appeal of the Revenue is against an order of the Commissioner (Appeals) setting aside the demand of duty on a part of the mechanical system which was cleared on payment of duty by the respondents during the period October 1994 to January 1996. During the said period, the respondents cleared "automatic waste evacuation s....

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....have been captively consumed in the factory and, on this basis, the Revenue ventured into a demand of duty on the item. Obviously, the Department was fascinated by the higher rate of duty for Heading 85.37. The demand was contested and the original authority confirmed the same. However, in an appeal filed by the assessee, the appellate Commissioner vacated the demand by a reasoned order, which is ....