1999 (8) TMI 67

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....o appeals is the same and the issues arising in both appeals are also the same. Civil Appeal No. 2110 of 1988 is filed against the order of the GEGAT (Delhi), dated 2-2-1988 while Civil Appeal No. 2006 of 1997 is filed against the order of the CEGAT (Delhi), dated 27-2-1992. 2In Civil Appeal No. 2110 of 1988, the facts are. as follows : 3.The appellant manufactures Ion-Exchanges and an inter....

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....pared to the end product and that they were marketable goods inasmuch as the affidavits produced by the appellant to the contrary were not acceptable. He also held that unless the goods were proved by the Revenue to be plastic materials or resins, they could not be brought under Item No. 15A(1)(ii) and the matter required a remand to the Collector (Appeals) on that question. The other two Members ....

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....the position was that the appellant contended before the CEGAT the Tariff Item No. 15A(1)(ii) was not applicable and also that the first appellate authority had not gone into the marketability of the intermediate product as the said authority did not notice the evidence  produced by the appellant. Even so, the Tribunal felt that its judgment dated 2-2-1988 (which is under appeal in Civil Appe....

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...., cannot be accepted. The evidence as to marketability that the Revenue may produce is, in our opinion, to be separately gone into in conjunction with other evidence  that is produced by the assessee. In the present case, the two members who have gone merely by the specification, have not gone into the evidence produced by the parties on the question of marketability. Hence on that question, ....