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TMI Blog2004 (11) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... : Jyoti Balasundaram, Vice-President]. - The issue for determination in this appeal of the Revenue against the order of the Commissioner of Central Excise (Appeals), Hyderabad is whether "first punched web" produced in the factory of the respondents herein is excisable goods, liable to duty. 2. We have heard both sides. The assessees manufacture their final product out of Polypropylene fibre. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mands of Rs. 13,78,121/-, Rs. 13,03,098/-, Rs. 6,13,210/- and Rs. 6,02,896/-. Vide four separate Orders-in-Original the Assistant Commissioner of Central Excise dropped the demands on the ground that the product in dispute does not satisfy the test of marketability. The Commissioner (Appeals) upheld these orders and rejected appeals of the Revenue's; hence these appeals before the Tribunal. 3. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eavy pressure and a rubbing or beating action. This causes the fibre to interlock and produces sheets of even thickness, much more compact and difficult to disintegrate". 4. The department has not produced any material on record to show that the first punched web fulfills the test of marketability. The only ground adduced in the appeal is that it is felt, and since felt is marketable, the dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cloth are punched together, but not latexed and not first web as in the present case, and further for the reason that the Bench did not consider the issue of marketability of the product. On the other hand we find that in the case of Uni Products (India) Ltd. v. CCE, New Delhi [2003 (162) E.L.T. 1114 (Tri. - Del.)], the Bench has set aside the demand on felt manufactured and cleared by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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