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TMI Blog1999 (11) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... cates, for the Respondents. [Order per : G.R. Sharma, Member (T)]. These are 4 appeals filed by the Revenue against the finding of the learned Collector, Central Excise who ordered that the show cause notices involved in the cases be withdrawn. 2. The facts of the cases, briefly stated are that the assessees are engaged in the manufacture of an item referred to as prepared sand . Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-1999 [2000 (115) E.L.T. 157 (Tribunal)] held that :- 6. We have gone through the submissions of both the sides. We find that the Collector, in the impugned order has given the ingredients of all the products in question and has also mentioned that they have very short shelf life. No evidence has been brought on record by the Revenue to rebut this findings and to show that the products do ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to him is sufficient to prove the marketability of the products in question. We find that the Collector himself had disregarded the procurement of green sand by the college by observing that their efforts made to locate the seller of such Green Sands failed, as this was a one time operation in past and records were not available with the college authorities. I cannot consider this single instan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n involved therein was whether the coating of sand with the resin described as a resin coated sand is liable to excise duty. This supports the plea of the Respondents that ratio of TELCO s decision is not applicable to the facts of present matters. Further, the ld. Advocate has rightly submitted that even in respect of resin coated sand, no duty is payable if it is used captively in the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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