1997 (2) TMI 212

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... DR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The common appellant is absent in spite of notice of hearing. We have heard Shri T.R. Malik, SDR and persued the papers. 2. Appellant manufactures mono-block pumps and for that purpose manufactures shafts, stators and rotors which are captively consumed in the manufacture of pumps. Mono-block pump was at the relevent ti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rs, the present appeals have been filed. 3. There is no dispute that mono-blocks were at the relevant time exempt from payment of duty. The lower authorities have not referred to any material to show that a shaft has to be treated as part of stator or rotor and not of mono-block. As explained in Paragraph 4 of the order of the High Court of Gujarat in Jyoti Limited, Baroda v. Union of India .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X