TMI Blog1999 (1) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. This is an application praying for dispensation of the condition of pre-deposit of duty demand of Rs. 72,252.74. 2. Arguing on the application, Shri P.K. Das, ld. Advocate submits that the applicants/appellants engaged in the manufacture of Rubberised Textile Sheet classifiable under Heading 59.05 of the Central Excise Tariff Act, 1985. During the course of manufacture of the said pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Order No. A-281/Cal/97 dated 12-3-1997. In the said decision, the Tribunal has held that the Rubber Compound in question is not liable to duty on account of the fact that the same is not capable of being marketed. He submits that as the issue between the same parties is conclusively decided by the Tribunal, the appeal itself be disposed of after allowing the stay petition un-conditionally. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered the submissions made from both the sides and have gone through the impugned order. We find that the reasonings adopted by the Commissioner (Appeals) that the goods have a shelf-life of 48 hours was considered by the Tribunal in its Order No. A-281/Cal/97, dated 12-3-1997 referred (supra). After considering the submissions from both sides, it was observed that the burden to prove the marke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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