1998 (3) TMI 290

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....Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Respondent engaged in the manufacture of electric toasters, was manufacturing assembly of parts and captively consuming the same in the manufacture of toasters cleared to dealers. The dispute in the appeal relates to duty payable on toaster parts. According to the Department duty was being paid on the parts of toaste....