Syiem, Member (T)

1. An appeal was filed on behalf of M/s. Paharpur Cooling Towers Private Ltd. against Order of the Central Board of Excise and Customs, New Delhi, No. 71-B of 1980 dated 25-1-1980. This order of the Board was issued on an appeal against order No. 81/33/72 Collr-49/76 dated 24-4-1976 passed by the Collector of Central Excise, Calcutta. The dispute is in regard to manufacture of goods which the Central Excise Department called electric industrial fans assessable under Central Excise Tariff Item 33(2), and which the factory calls blade assemblies and which it says were not assessable under Tariff Item 33 (2). The appeal was once posted for hearing on 1st November, 1985, but as the counsel for M/s. Paharpur Cooling Towers insisted that he should be allowed to file a large number of additional documents and grounds such as an affidavit by an engineer by the name of Mr. Kundu, the hearing could not be completed and had to be postponed pending a decision on the additional documents. None of the additional documents were necessary nor does the affidavit filed by the engineer give any help in determining the dispute. As a result, much time was wasted on a matter that c