2003 (3) TMI 136

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....ustoms, Excise and Gold (Control) Appellate Tribunal dated 4th March, 1999. The question is whether the parts used for repair or replacement during the warranty period are excisable. This question is answered by a decision of this Court rendered on 25th March, 2003 in Civil Appeal Nos. 3643-3644 of 1999. On the principles laid down in that decision, it is held that duty is payable on the parts. ....

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....pon to show cause as to why duty and penalty be not levied on them for not having reversed the Modvat credit. These show cause notices were adjudicated by an order dated 2nd March, 1994. Thereafter, the concerned show cause notice dated 27th May, 1994 was issued. This has been adjudicated by an order dated 13th November, 1997. 4.In the case of M/s. P & B Pharmaceuticals (P) Ltd. v. Collector of....