2008 (1) TMI 678

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..... the Appellant. Shri N.C. Chowdhury, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. We find that at the Stay stage, the Bench which heard the Stay Application had observed as follows :- We find that at no stage the Department has shown that the subject goods are marketable. In view of above, we dispense with the duty and the penalty till further orders. .....

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..... taken the ground that the Department has not adduced any proof that such goods are either marketed or are marketable. 3. We have heard no arguments from the ld. JDR appearing on behalf of the Department in regard to the marketability of the impugned goods. Under the circumstances, we confirm the prima facie view taken at the Stay stage and hold that the impugned goods are not marketable commodi .....

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