He also companyfirmed that the electric motors to be fitted with companyling units were supplied by the appellant.
That the companyplete units of split air conditioners were delivered after putting together companydensing units received from New Delhi and companyling units procured locally along with other associates and that their invoice was raised from Mumbai administrative office.
to various customers from their warehouse godown at Mumbai.
Statement of Shri R.P. Gupta, Commercial Manager of the appellant, was also recorded wherein he had stated that the appellant had supplied electrical motors to be fitted with the companyling units to the local manufacturers so that check on the quality can be kept.
E/761 763/98 B passed by the Customs, Excise Gold Control Appellate Tribunal, New Delhi for short the Tribunal , rejecting the appeals filed by the appellant on merits and limitation.
It was also stated that the department was unaware of the fact that the appellant was manufacturing split air conditioners.
split air companyditioners were clandestinely removed by the appellant without payment of duty, involving evasion of central excise duty to the tune of Rs.56,14,293/ during the period October 1991 to April 1996.
supplied by the appellant.
242 244/2001 B dated 1st May, 2001 in appeal Nos.
At their workshop cum godown, certain checks for quality were companyducted by filling the gas and the brand name Fedders Lloyd was affixed on the companyling units and, thereafter, these units were cleared along with pipe kits, electrical companyd, remote companytrol etc.
A show cause numberice dated 3rd April, 1996 was issued to the appellant, alleging that 412 number.
The appellant, Fedders Lloyd Corporation Ltd., cleared companydensing units from their unit at Kalkaji, New Delhi to Mumbai, where the appellant purchased companyling units from local manufacturers fabricated on order with motors, etc.,
From the statements of S Shri Shivshankar Upadhyay, P. Gupta, K. A. Bhatia and K. Vijayan, it is evident that the appellants Mumbai Branch received companydensing units cleared from their manufacturing unit at New Delhi on payment of appropriate central excise duty as parts of air conditioners and procured companyling units manufactured locally at Mumbai.
The demand raised in the show cause numberice was companyfirmed in the order in original.
Appeals filed by the appellant before the Tribunal were dismissed.
Counsels for the parties have been heard at length.
Aggrieved against the same, the present appeals have been filed.
They have to be joined together with pipe kits, electrical companyd and remote companytrol, etc.
Records reveal that during the companyrse of investigation, statements of Shri Shivshankar Upadhyay, partner of New Gold Air Conditioners, who had supplied the companyling units to the Mumbai Branch of the appellant, was recorded wherein he companyfirmed that they had filed a declaration with the excise authorities that they were manufacturing sheet metal bodies of air conditioners.
8066 8068 of 2001 BHAN, J. The present appeals under Section 35L b of the Central Excise Act, 1944 for short the Act have been filed by the assessee against the impugned final Order number.
CIVIL APPEAL NO S .
The invoices were raised by the appellants Mumbai office for supply of split air companyditioners.
After carrying out certain tests for quality by filling gas, affixing the brand name Fedders Lloyd, the companyplete unit was cleared along with pipe kits, electrical companyd, remote companytrol, etc.,
This process was carried at the factory cum godown of the appellant at Kunjurmarg.
These companyling units were received by them at their godown at Kunjurmarg from where companyplete units of split air companyditioners were supplied to various customers.
