2011 (3) TMI 30

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.... 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 supplementary appeals filed for the reason ....

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....cepting 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 connecting the fans by conveyor belt.   H....