2009 (7) TMI 980

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....t. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - This stay petition has been filed by the applicants against the impugned order passed by the Commissioner by which he has confirmed the demand of duty of Rs. 20,47,601/- together with interest and imposed equivalent penalty of Rs. 20,47,601/-. 2. Heard both the sides and perused the records....

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....y and distribute the same, it can only control the Air conditioning Unit. Prima facie, we are of the view that Guest InnLink/Maestro, when attached with a thermostat, will fall under Chapter Heading 90.32 as temperature control will be the principal function and not the other switching of devices. 4. As regards the plea of time bar raised by the Ld. Advocate of the applicants is concerned,....