2005 (2) TMI 122

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....his common order as the impugned Order in Civil Appeal No. 3409/2004 and 5084/2004 merely follows the order impugned in Civil Appeal No. 7262/2003. 2.The question involved in these cases is whether an intermediate product manufactured by the Respondent, namely, tyre bead wire ring, is excisable to duty. The Commissioner (Appeals) held that it was excisable to duty relying upon : (a) the fact....

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....to the decision of the Tribunal in the case of Collector of Central Excise, Panaji - Goa v. M.R.F. Ltd. reported in 2000 (115) E.L.T. 85. The Commissioner distinguished the decision by holding that in this case there was proof of marketability. 4.The Tribunal has reversed the decision of the Commissioner holding that there is no proof of marketability and therefore the earlier decision continue....