1997 (12) TMI 456

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..... espondents. [Order per : G.A. Brahma Deva, Member (J)] The dispute is in respect of electric motor portion of the monoblock pump. Shri V. Sridharan submitted that the Department wants to levy duty on the electric motor portion of the monoblock pump. He submitted that the electric motor portion as such has not come into existence and it was not excisable. He said that the issue involved i .....

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..... epartment was not justified in invoking the larger period. 2. Shri Srivastava, ld. SDR arguing for the Revenue submitted that excisability of the product is not an issue before the authorities below but whether the value of such electric motor portion is to be included or not is the issue. Since the assessees themselves have admitted that it was duitable, the same question cannot be raised at th .....

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