9911796707
TMI Blog1996 (12) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... gs. It was wrong of the Tribunal to find that the deponents of these affidavits were "not the right persons to give opinion on the type of the products" with which it was concerned. Regretably, the Tribunal's order under appeal shows that it was not fully conscious of the dispassionate judicial function it was expected to perform, and it must be quashed. The appeal is allowed and the order under appeal is quashed. - Civil Appeal No.1425 of 1987 - - - Dated:- 4-12-1996 - S.P. Bharucha and S.C. Sen, JJ. S. Ganesh, Rajiv Tyagi, U.A. Rana and Sudhanshu Tripathi, Advocates, for M/s. Gagrat Co., Advocates, for the appellant. N.K. Bajpayee, R.S. Rana and P. Parmeswaran, Advocates, for the respondent. [Order]. - The articles wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treatment and chemical processing. Before treatment and chemical processing, these rings broke on slight impact and could not withstand friction. Asbestos cloth was impregnated in resin and cured in moulds for making clutch facings. The other affidavit was of a man in the business of asbestos products in a large way since 1957. He stated that he had been shown BFB-9 cut rings and MR-Grey, that he had not dealt therewith, and that, to his knowledge, they were not available in the market. During his time in business not a single customer had either enquired or placed orders for the supply of articles such as the above. The Revenue led no evidence. 2.The Tribunal referred, in the order under appeal, to process drawings and came to the conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the resources to start from the stage one (the asbestos fibre stage).......... The fact that the appellants do not sell their asbestos rings and asbestos fabrics is immaterial......... The material point is that their asbestos rings and fabrics are marketable products, though marketable to a particular section of the industry only......... The articles in dispute before us are high value finished asbestos products and if the terms offered are right the smaller manufacturers of brake linings and clutch facings would certainly be interested in buying them". 3.It is not in dispute before us, as it cannot be, that the onus of establishing that the said rings fell within Item 22F lay upon the Revenue. The Revenue led no evidence. The onus wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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