2008 (3) TMI 294

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....ri Sameer Chit kara, SDR, for the Appellant. Shri R.M. Varday, Consultant, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), the revenue has preferred the present appeal. We have heard Shri Sameer Chitkara, learned SDR appearing for the revenue and Shri R.M. Varday, learned Consultant appearing for the responde....

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.... Commissioner, Central Excise confirming demand of duty of Rs. 1,27,014/- and imposing personal penalty of identical amount. On appeal against the said order, the appellate authority set aside the same. For better appreciation, we reproduce the relevant paragraph of the Commissioner (Appeals) order "It is seen that the process undertaken by the appellant is that the appellant had purchased the ....

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....o new commodity is coming into existence. Parts of water filter remain parts of the water filter till they reach the hand of the customers. The appellant has cited the decision of the Tribunal in the case of Dalmia Industries Ltd. v. C.C.E., Jaipur - 1999 (112) E.L.T. 305 (Tri.). I further rely upon the decisions of the Tribunal in the case of Eureka Forbes v. C.C.E., Coimbatore reported in 200....