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TMI Blog1998 (1) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri S.N. Sejpal, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. These are two appeals filed by the Revenue involving a common issue and, therefore, they are clubbed together and are being disposed of by this common order. 2. Heard both sides. 3. The dispute is in respect of Rigid Polyurethene Foam. The Assistant Collector by his order classified the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of the department that the department had not accepted the view taken by the Tribunal in those cases and since such cases are not being reversed by the Supreme Court the Collector (Appeals) was not correct in deciding the issue in favour of the Revenue. 5. It was also contended by Shri Jain, learned Departmental Representative that the High Court of Andhara Pradesh in the case of M/s. U. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court in the case of M/s. U. Foam Ltd. referred to above by the Departmental Representative. 7. On a careful consideration of the submissions made by both the sides and taking into consideration that the Tribunal has been consistently taking the view that item in question is not excisable since item was neither marketed nor capable of being marketed and the view was upheld by the Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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