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2005 (2) TMI 122 - SC - Central ExciseMarketability - Evidence as to market - whether there is any material on record to show that the duty paid by M/s. Hindustan Tyre Company was in respect of identical goodsability of goods - Held that:- Except for the statement made by the Commissioner, in his order, no other material could be shown to us that the product of M/s. Hindustan Tyre Company was an identical product - Tribunal has rightly not placed any reliance on the affidavit of Shri Surinder Singh and Shri Om Parkash Pahwa. The burden to show marketability is on the Department - No reason to interfere - Decided against Revenue.
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