2001 (6) TMI 788

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....ao, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This Revenue appeal arises from OIA No. 16/92(G)(CE) dated 29-8-1992 by which the ld. Commissioner has held the following items to be not excisable as assessees are only carrying out the fabrication work in their workshop :- 1        M.S. Stay sets. 2.  &nbsp....

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....be re-adjudicated and findings recorded as items are finding a place in tariff entry. 3. Ld. Counsel raised a preliminary objection stating that authorisation issued by the Commissioner to file the appeal is not proper and legal. He has himself given the authorisation to the Asstt. Commissioner to file the appeal which is not in terms of law. He contends further that Commissioner (Appeals)....

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....hable to the present case. He submits that the items which have clearly held to be not goods as it is not sold in the market. 5. On a careful consideration of the submissions, and on perusal of the Apex Court's judgment, we notice that Apex Court had taken large batch of appeals which dealt with not only the aspect of structurals but also on various other items and a direction was given to....

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.... number of appeals which dealt not only with structurals but also on other aspects of items which was considered as not goods on the premise that they are not marketable. Now that the Apex Court has given the direction that marketability is the test and also that there has to be a finding on the emergence of identifiable goods in terms of tariff entry. This aspect cannot be gone into by the Tribun....