2015 (10) TMI 1159

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....n, Adv. For the Respondent : Mr R Subramaniyan, AC (AR) ORDER Per: R Periasami: Appeal arises against the order passed by the Commissioner of Central Excise demanded of Rs. 66,25,339/- being the duty on "Thrust Bearing Assembly" manufactured and captively consumed during the period June, 2000 to February 2002 in the manufacture of Power Driven Pumps. Appellants are manufacturers of pow....

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....mits that the issue stands settled by the Hon'ble Tribunal in the following cases:- - Mather & Platt (I) Ltd. Vs. CCE, Pune-I 2004 (167) ELT 287 (Tri.-Mum.) - KSB Pumps Ltd. Vs. CCE, Nasik 2005 (179) ELT 370 (Tri.-Mum.) - CCE Vs. KSB Pumps Ltd. 2005 (183) ELT A29 (S.C.) 3. Ld. AR reiterates the findings of the impugned order and relied on the Board's Circular No. 678/69/2002-CX....

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.... case of Mather & Platt (I) Ltd.(supra) and allowed the appeal. The relevant portion of the said decision is reproduced as under:- "6. After hearing both sides and considering the material it is found - (a) The Circular No. 678/69/2002-CX.CBE, dated 4-12-2002 begins by admitting, that doubts were raised regarding the classification and dutiability of "thrust bearing assembly" used in submers....