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HARISH CHANDER, I.J.RAO, D.C.MANDAL, JYOTI BALASUNDARAM, S.V.MARUTHI
Collector of Central Excise – Appellant
Versus
P. M. T. Machine Tools – Respondent
Harish Chander, Vice-President
1. Collector of Central Excise and Customs, Pune had filed the above captioned appeals before the West Regional Bench, Bombay, being aggrieved from the orders passed by the Collector of Central Excise (Appeals), Bombay. The matter had come up for hearing before the West Regional Bench, Bombay and the West Regional Bench Bombay vide order No. 1686-87/88 WRB dated 2nd December, 1988 had placed the matter before the Hon'ble the President for constitution of a Larger Bench to resolve the conflict and the Hon'ble President has referred the matter to this Bench. Since the issue involved in both the appeals is common, the same are being disposed of by this common order.
2. The facts of both the appeals are similar. For the sake of brevity the facts in respect of appeal No. 42/84 are being given below :-
3. M/s. P.M.T. Machine Tools Automatics Pvt. Ltd., Pune-18 had made an application for refund of Rs. 11,061.30 on the ground that some of the parts/components of the machines on which they had paid duty for machines under Tariff Item 52 instead of under T.I. 68 and that the said goods were not shown in the classification list of T.I. 52 and the correct clas
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