Jyoti Balasundaram, Member (J)

1. The allegation against the appellant herein is that it deflected the value of ammonia compressors to accessories and thereby evaded payment of Central Excise duty to the tune of Rs. 45,98,146.60.

2. The appellant is a partnership firm engaged in the manufacture of ammonia compressors falling under T.I. 29(A) of the erstwhile CET. During the period relevant for the purpose of this appeal, it was a small scale unit, holding L-4 licence availing of exemptions available to S.S.I. units from time to time Price lists had been filed in Part I since 1.98.1 classification lists had been filed effective from 1-4-1983, showing exemption from duty for 1st clearances of ammonia compressors of Rs. 2.5 lakhs to be cleared by or on its behalf from one or more factories for home consumption during the period 1983-84 vide Notification No. 64/83 dated 1-3-1983 exemption from SED under Notification No. 86/83 dated 1-3-1983. Exemption from duty in terms of Notification No. 80/62 was claimed in respect of parts of refrigerating air conditioning appliances machinery of ammonia compressors, namely :-

"Suction Discharge service pipe line valve assembly, Ring se