2004 (3) TMI 697

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..... Shri K.K. Anand, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal, filed by Revenue, is whether Tyre Bead Wire Rings manufactured by M/s. Metro Tyres Ltd. are chargeable to Central Excise duty. 2. Shri D.N. Chaudhary, learned SDR, submitted that the Commissioner (Appeals) has erroneously held that Bead Wire Rings are....

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....es are not marketable and hence not excisable; that the said decision has been followed by the Tribunal against in the Respondents' own matter vide Final Order No. 17/2004-B, dated 17-12-2003; that the Commissioner (Appeals) has passed the impugned Order relying upon the Tribunal's Final Order dated 8-11-2002. 4. We have considered the submissions of both the sides. We observe that this Tr....