2019 (2) TMI 2081

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....) 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 same replaced by the appellant during free w....