Supreme Court dismisses appeal due to lack of evidence challenging assessee's claim on new product.

The Supreme Court of India dismissed the appeal as the Tribunal found no evidence to contradict the assessee's claim about the new product. Mixing four gases did not create a distinct product with different usage and marketability. The Commissioner's order was not sufficient evidence.

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The Supreme Court of India dismissed the appeal as the Tribunal found no evidence from the Department to contradict the assessee's claim about the new product. Mixing four gases did not create a distinct product with different usage and marketability. The Commissioner's order was not sufficient evidence.

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