1997 (2) TMI 212

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..... Shri T.R. Malik, SDR, 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....

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....tor (Appeals) in two separate orders, 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 Jyot....