1997 (2) TMI 212

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..... , President]. The common appellant is absent in spite of notice of hearing. We have heard Shri T.R. Malik, SDR and persued the papers. 2. Appellant manufactures mono-block pumps and for that purpose manufactures shafts, stators and rotors which are captively consumed in the manufacture of pumps. Mono-block pump was at the relevent time exempt from payment of central excise duty, but not st .....

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..... dispute that mono-blocks were at the relevant time exempt from payment of duty. The lower authorities have not referred to any material to show that a shaft has to be treated as part of stator or rotor and not of mono-block. As explained in Paragraph 4 of the order of the High Court of Gujarat in Jyoti Limited, Baroda v. Union of India and another, 1979 (4) E.L.T. (J 546) there is a hollow tube i .....

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