2005 (3) TMI 285

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....er (J) (Oral)]. - These are appeals filed by the department. The respondents are manufacturers of control panels, programmable logic control systems and automation systems falling under Chapters 84 & 85 of the CETA Schedule. The control panels include those suitable only for wind-operated electricity generator, which the respondents classified under Heading 85.37 and claimed exemption from payment....

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....in-Appeal No. 298/97 (M), dated 20-11-97] passed in the same assessee's case for a different period. It is submitted by learned Consultant for the respondents that this Tribunal has already rejected the appeal filed by the department against Order-in-Appeal No. 298/97 ibid. He has placed on record a copy of Tribunal's Final Order Nos. 648 to 652/2002, dated 29-5-02 [2002 (145) E.L.T. 379 (T)] whic....