Per Archana Wadhwa :

The impugned order passed by the Commissioner of Central Excise, Jamshedpur, disposes of six show-cause notices issued to the appellants during the period March 1991 to July 1993 raising demand of duty on the alleged ground that the appellants have not manufactured the complete machinery answering the description of Heading 84.28 but have manufactured and cleared parts, spares, components and sub-assemblies of such machinery properly classifiable under Heading 84.31. While deciding the said show-cause notices, the Commissioner confirmed the demand against them to the tune of Rs. 1,69,56,059.15 and has imposed a personal penalty of Rs. 50,000/.

2. Shri D.B. Desai, ld. Chartered Accountant appearing for the appellants, submits that they are engaged in the manufacture of complete machinery and clearance of the same in CKD condition. He submits that such machines are removed in CKD condition because of their gigantic size. Such huge machinery cannot acquire the complete and final shape in their factory at any specified point of time and it has to be necessarily cleared in knocked down condition. He submits that the schedule of manufacture and clearance of huge m