2008 (9) TMI 734

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..... Respondent. [Order per : Chittaranjan Satapathy, Member (T)].  After hearing for some time, we find that the Appeal itself can be heard and disposed off today and hence, we waive the requirement of predeposit and with the consent of both sides, proceed to hear and decide the Appeal. 2. Shri A.D. Roy, learned Advocate appearing for the Appellants states that the Appellants manufactur .....

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..... nd cables are not excisable. He states that the Civil Appeal filed by the Department against the said decision of the Larger Bench was dismissed by the Hon'ble Supreme Court. He also states that in the Appellants' own case, the Tribunal had come to a similar decision about non-excisability of short length non-marketable wires and cables as reported in 1998 (97) E.L.T. 106 (T). 3. We have hea .....

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..... Appellants' own case are in their favour and there is no material on record to prove that the impugned goods are marketable, the same have to be held as no excisable following the Larger Bench decision of the Tribunal in the case of M/s. Finolex Cables Ltd. (cited supra). We order accordingly and set aside the impugned Order and allow the Appeal. (Pronounced and dictated in the open court)
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