2004 (7) TMI 435

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.... the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This is an application for waiver of pre-deposit of duty of Rs. 81,50,472.00 confirmed by the impugned order of the Commissioner of Central Excise together with interest. The period of demand is June 1996 to June 1998 and October 2000 to August 2003. Demand has been confirmed on glaz....

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....ed in [1996 (84) E.L.T. 502 (Tribunal)]. The present impugned order arises as a result of remand by Tribunal's Order Nos. C-I/I238-53/99/WZB, dated 1-6-99 [1999 (112) E.L.T. 219 (T)] wherein the Tribunal directed the Commissioner to adjudicate afresh on the marketability and classification of individual pieces of mosaic tiles, giving liberty to both sides to adduce evidence in support of its conte....

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....rly stated, "the Commissioner agrees with the appellant that it does not sell these goods. He also does not say that anybody sells or purchases them" (para 3). Therefore prima facie the ld. SDR cannot rely upon the fixing instruction of the applicants as evidence of marketability. Therefore the only material adduced by the department in support of the stand of marketability is material downloaded ....