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TMI Blog1996 (7) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents. [Order per : Justice U.L. Bhat, President]. - This is a suo moto revision taken up by the Government of India which stand transferred to the Tribunal on its constitution. The dispute has arisen on the price list submitted in respect of "Calcium Carbide" produced by the appellant in the course of manufacture of Acetylene Gas which in turn was used in the manufacture of PVC Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Writ Petition filed in the High Court of Delhi. The High Court accepted the contention of the respondent holding that the Calcium Carbide produced by the respondent had no marketability and, therefore, not excisable. The decision is reported in 1978 (2) E.L.T. (J 121). 2. During the pendency of the prior dispute, the price list leading to the present appeal was filed and both the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, it is submitted that the Government has filed Special Writ Petition before the Supreme Court against the decision of the Delhi High Court and the same is pending as SLP No. 4996 of 79 [since reported in 1997 (91) E.L.T. 23 (S.C.) & 1997 (92) E.L.T. 315 (S.C.)]. In fact the reason for the long pendency of this appeal, one of the oldest appeal pending in the Tribunal was this submission of the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alcium Carbide produced by the respondent fall short of the purity contemplated by the Rules and, therefore, in law has no marketability. It was on this ground that the High Court held against the Department. We follow the view taken by the High Court of Delhi and hold that the Calcium Carbide produced by the respondent is not excisable goods. In view of this finding the appeal is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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