2011 (3) TMI 30

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.... Shri J.Shankara Raman, Adv.(Proxy) For the Appellant/s   Shri A.B.Niranjan Babu, SDR For the Respondent/s   Per Jyoti Balasundaram   The applications for condonation of delay in filing Appeal Nos.E/23/11 to E/27/11 are allowed as one appeal each was filed against two impugned orders within the statutory period of limitation and the 2011 appeals are only in the nature of su....

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....ssioner vide separate orders-in-original accepting the assessee s contention that electric fans cleared by them are industrial fans; they need not have motors normally attached to them; the fans can be connected to a motor installed at a particular place by a conveyor belt and the motor can be used to run various machines and, some times, the same motor may be used to run more than one fan by conn....