2005 (2) TMI 122

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..... er in Civil Appeal No. 3409/2004 and 5084/2004 merely follows the order impugned in Civil Appeal No. 7262/2003. 2.The question involved in these cases is whether an intermediate product manufactured by the Respondent, namely, tyre bead wire ring, is excisable to duty. The Commissioner (Appeals) held that it was excisable to duty relying upon : (a) the fact that one M/s. Hindustan Tyre Company, L .....

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..... Collector of Central Excise, Panaji - Goa v. M.R.F. Ltd. reported in 2000 (115) E.L.T. 85. The Commissioner distinguished the decision by holding that in this case there was proof of marketability. 4.The Tribunal has reversed the decision of the Commissioner holding that there is no proof of marketability and therefore the earlier decision continues to apply. The Tribunal noted that Shri Surinder .....

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..... 6.In our view, the Tribunal has rightly not placed any reliance on the affidavit of Shri Surinder Singh and Shri Om Parkash Pahwa. The burden to show marketability is on the Department. In our view, the Department has not discharged the same. 7.We, therefore, see no reason to interfere. The Civil Appeals are accordingly dismissed. There will be no order as to costs.
Case laws, Decisions, Jud .....

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