2014 (10) TMI 672

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...., D.R., for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides, we find that the appellant is engaged in the manufacture of oils falling under Chapter 15 of Central Excise Tariff Act. They imported one reverse osmosis machine from China and filed bill of entry dated 13-3-2008 describing the goods as water supply projects for by claiming classification of the same....

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....ch culminated into passing of impugned order by the original adjudicating authority confirming the demand of Rs. 2,36,389/-. However, no penalty was imposed. The said order of the original adjudicating authority was upheld by the Commissioner (Appeals) and hence the present appeal. 2. We find that the Commissioner (Appeals) passed a detailed order dealing with each and every contention of th....

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....xpansion means which will increase installed capacity in respect of the appellant manufacturing unit. The appellant in the present case is manufacturing oil and admittedly the RO machine is not increasing the capacity for production of oil. As such, we do not agree with the ld. Advocate's contention. Secondly the appellants have not produced any evidence on record that installation of RO machine i....