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<h1>Appeal Dismissed: Insufficient Evidence on Radiator Serial Numbers</h1> <h3>BANCO PRODUCTS (I) LTD. Versus COMMISSIONER OF C. EX., VADODARA</h3> BANCO PRODUCTS (I) LTD. Versus COMMISSIONER OF C. EX., VADODARA - 2007 (209) E.L.T. 210 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai considered whether Rule 173H of the Central Excise Rule 1944 could be availed in the case. The appeal was dismissed as the evidence provided was not sufficient to explain new serial numbers given to Radiators brought back for repairs. The appeal was disposed of and dismissed.