2021 (12) TMI 579

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.... the complete window air conditioner and complete split air conditioner. However, there was exemption from payment of special excise duty in respect of parts of air conditioner. The case of the department is that the goods which have been cleared by the appellant are having essential characteristic of complete air conditioner therefore, is liable to special excise duty whereas, the contention of the appellant is that the goods cleared by them are parts and does not have essential characteristic of air conditions and hence the special excise duty is not liable to be paid. 1.1 In the first round, the adjudicating authority had confirmed the demand vide Order-In-Original No.10-13/DEM/VAPI/2005 dated 30.08.2005 which was challenged by the appe....

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....ned order. He also filed a parawise response to the point raised in appeal memo by the appellant and also relied upon the following judgments:- * HINDUSTAN LEVER LTD Vs. COLLECTOR OF CENTRAL EXCISE, BOMBAY- 1998 (103) E.L.T. 492 (Tribunal) * GIANI RAM FOAM INDUSTRIES vs. COMMISSIONER OF C.EX., DELHI-I- 2003 (152) E.L.T. 317 (Tribunal) * BIDAR SAHAKARI SAKKARE KARKHANE LTD. Vs. COMMR. OF C.EX., MANGALORE- 2008 (224) E.L.T. 90 (Tri.-Bang.) * FEDDERS LLOYD CORPORATION LTD. Vs. COMMISSIONER OF C.EX., MUMBAI- 2008 (221) E.L.T. 3 (S.C.) * FEDDERS LLOYD CORPORATION LTD. Vs. COMMISSIONER OF C.EX., MUMBAI-II- 2001 (135) E.L.T. 1331 (Tri.-Del.) 04. We have carefully considered the submissions made by both the sides and perused the records.....