2000 (11) TMI 912

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....lant. Shri R.K. Roy, JDR, for the Respondent. [Order per : S.N. Busi, Member (T)]. -  The issue involved in this appeal is as to whether Bowl Assembly, Column Assembly and Discharge Head Assembly together constitute Power Driven Pumps and are entitled to excise duty of exemption under Notification No. 56/95 or whether Bowl Assembly alone shall be treated as Power Driven Pump and the ....

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.... for the earlier periods was examined by this Tribunal in Appeal Nos. E/254/92, 332/92 and 333/92 and a common Order Nos. A-1197, 1198 and 1199/Cal./2000 was issued on 4-8-2000 wherein, relying upon the judgment of the Gujarat High Court in the case of Jyoti Ltd. v. U.O.I. 1979 (4) E.L.T. (J) 546, held that Bowl Assembly shall alone be treated as Power Driven Pump and the other two viz. Column Ass....

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....ts have no case on merits. We do not find any reason to disagree with the said decision of the Tribunal. Accordingly, we hold that the appellants have no case on merits in the present appeal also. 3. As regards limitation aspect, it is observed that the period covered was October, 1991 to April, 1992 and the show-cause notice was issued on 5-8-92. As such, the entire period is not hit by t....