2019 (2) TMI 2081

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....Mohan Damodhar, Member (Technical) For the Appellant : Shri N. Viswanathan, Advocate. For the Respondent : S/Shri B. Balamurugan, AC (AR) and Jagan Babu, AC (AR). ORDER Per Bench All these appeals involve a common issue and hence they are taken up together for disposal. 2. The common issue in these appeals pertains to replacement of spare parts by the manufacturer in lieu of the ....