2016 (10) TMI 33

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.... No. E/137/2009 is directed against Order-in-Appeal No. 27/2009 dated 12.01.2009, passed by the Commissioner of Central Excise (Appeals), Mangalore. The issue involved in these appeals is common; therefore, all these appeals are being disposed of by this common order. 1.1. The duty and penalty involved in these appeals are as follows : S. No. Appeal No. Appellant(s) Period involved Duty (Rs.) Penalty (Rs.) 1. E/113/2003 M/s ETA Engineering Pvt. Ltd. 15.6.1997 to 28.11.2001 63,91,954 + 1,10,990 63,91,954/ u/s 11AC and 1,00,000/- u/rule 173Q 2. E/114/2003 Mr. V. Seshadri  -  - 10,000/- 3. E/137/2009 M/s ETA Engineering Pvt. Ltd. April 2002 to March 2003 40,021/-....

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....by the appellants with intention of evading Excise duty and that the appellant is engaged in the manufacture of ducts classifiable under sub-heading No. 7304.10 of the Central Excise Tariff Act, 1985. The appellant filed detailed reply to the show-cause notice and denied all the allegations in the show-cause notice with evidence and after following the principles of Natural Justice, the respondent passed the impugned orders classifying the ducts under sub-heading 7304.10 and confirmed the above demands of duty and penalty. Aggrieved by the impugned orders, the appellants are in appeals before this Tribunal. 3. Heard all the parties i.e. appellants and the respondent and perused the records. 4. The learned counsel for the appellants su....

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....heading 7304.10 of the CETA. The appellants claimed classification under sub-heading 7308.50. It carries Nil rate of duty on the ground that the impugned products become part and parcel of the air-conditioning system. The Tribunal in the case of Air Conditioning Corporation Ltd. v. CCE [2004 (167) E.L.T. 361 (Tri-Ban). The assessee's contention for classifying the item as part and parcel of the air-conditioning system under sub-heading No. 7308.00. The said ratio has been followed in a large number of judgments. In view of the issue being covered by the judgments which have already been cited in the Final Order No. 758/2005, dated 12-5-05 in the case of M/s. HVAC Systems Pvt. Ltd. (supra), the impugned order is set aside and the appeal is a....