TMI Blog2015 (10) TMI 2074X X X X Extracts X X X X X X X X Extracts X X X X ..... dences filed the appellant by producing the evidences in the nature of invoices of the other units. Hence, in our considered view, the Adjudicating authority should examine the matter on merit as well as marketability on the basis of the evidences produced both sides. - Matter remanded back - Decided in favour of assessee. - Appeal No. : E/2754, 2755/2004,Appln No: E/others/12341, 12343/2014 - Order No. A/11382-11383 / 2015 - Dated:- 8-9-2015 - Mr. P.K. Das, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri P V Seth, Advocate For the Respondent : Ms Bharati Chauhan, Authorised Representative, Shri J Nagori, Authorised Representative ORDER Per : Mr. P.K.Das; The appellant was enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the process of colour fixation by applying Sodium Silicate undertaken by the appellant is covered within the exemption Notification. The Learned Advocate also submitted the certificate dtd 19.8.2015 issued by Ahmedabad Textile Industry s Research Association (ATIRA). As regards the other issue, he fairly submits that, the goods in question are not marketable and therefore, it is not excisable. They have filed Miscellaneous application for additional evidence. 4. On the Other hand, the Learned Authorised Representative submits that the certificate issued by the ATIRA would strengthen the Dept s case. He further submits that the Miscellaneous application filed by the applicant for additional evidence should not be entertained at this st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t mere colour fixation and it would be dyeing of the fabric. But, the certificate issued by the ATIRA, would supported the case of appellant. We have also noticed that the appellant disputed marketability of the product. The Learned Authorised Representative for the Revenue also countered the application for additional evidences filed the appellant by producing the evidences in the nature of invoices of the other units. Hence, in our considered view, the Adjudicating authority should examine the matter on merit as well as marketability on the basis of the evidences produced both sides. 7. The Learned Authorised Representative relied upon the decision of the Hon ble Supreme Court in the case of M/s Sanghvi Reconditioners Pvt Ltd (supra). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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