1998 (2) TMI 274

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....r the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - When the matter was called none appeared on behalf of the appellants. However, they requested to decide the case on merits. Accordingly, we proceed to pass this order after hearing Shri D.S. Negi, learned SDR for the Revenue. 2. The dispute is in respect of free clearance of goods for free replacement as per warranty/gua....

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....f the Central Excises & Salt Act, 1944 in respect of goods cleared for free replacement during the warranty period. Moreover, there is also no documents on record showing that value of replacements under warranty was in the price list. The supply of new goods in place of old defective goods out of the manufactured goods will be subject to excise duty at the time of clearance. The appellant's refer....