2017 (10) TMI 1024

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....na, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Bench The appellants are manufacturers of Ground Power Units and are registered with Central Excise Department. They were issued show cause notice alleging that they manufactured and cleared Control Panels for captive consumption without payment of duty. According to department, Ground Power Uni....

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....rmation of demand, interest and penalties and also allowed the appeal filed by department. Hence this appeal. 2. On behalf of appellant, the learned counsel Ms. Naveena submitted that to manufacture Ground Power Unit, the appellants also manufacture control panels and use captively these controls panels in the manufacture of Ground Power Units. That these control panels are specifically and sol....

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.... both sides. 5. The issue is with regard to classification of control panels and the corresponding duty demand. The period involved is February 2002 to October 2006. According to appellant, the Tribunal in their own case has held that Ground Power Unit is classifiable under 8803 in terms of Note 3 of Section XVII. The appeal filed by Revenue against the said decision was dismissed thereby maint....