TMI Blog2008 (6) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... to marketability of goods - Both the decisions are on different facts of the case - held that there is no conflict between the decisions - In these circum stances matter is referred to the referral bench to decide the issue on merit - E/2582-2583/2005 - 181/2008-SM(BR)/(PB), - Dated:- 2-6-2008 - S/Shri S.S. Kang, Vice-President, P.K. Das, Member (J) and Rakesh Kumar, Member (T) Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td." We have gone through the decision of the Tribunal in the case of Amrit Bottlers Pvt. Ltd. (supra). The facts of that case are that the Revenue asked for duty in respect of goods manufactured by the manufacturer. The manufacturer took a plea that in certain cases bottles were under/over filled, badly crowned and the same were destroyed. After taking into consideration the defence taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Hindustan Coca Cola Beverages Pvt. Ltd . (supra) we find that there is no dispute that aerated water was drained out on the production floor before the bottling of the same as the same became unfit and also in respect of over/under filled bottles. In these admitted facts the Tribunal held that as the goods in question have not attained marketability stage, therefore, goods are not liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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