TMI Blog2005 (2) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. - 7262 of 2003 - - - Dated:- 1-2-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicles and moped tyres; (c) Statement of one Shri Om Parkash Pahwa, partner of M/s. Ram Lubhaya and Company, stating that they manufacture tyre bead rings on job work basis for M/s. Ralson (India) Ltd.; and (d) Supplementary classification list filed by one M/s. Govind Rubber Limited. 3.It appears that the said Shri Surinder Singh and Shri Om Parkash Pahwa did not subject themselves to cro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wire rings sold by Khosla Enterprises were not rubberised. The Tribunal also notes that there is no proof to show that the duty which had been paid by M/s. Hindustan Tyre Company was on identical goods. 5.We have asked Counsel for the Revenue to show us whether there is any material on record to show that the duty paid by M/s. Hindustan Tyre Company was in respect of identical goods. Except fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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