(A) Central Excise - Production of new product - Marketability and usage - Evidence required to establish that mixing additional components results in a totally different product with distinct use and marketability - Mere assertion or ipse dixit of the authority is insufficient to establish such a claim in the absence of evidence. (Para 2)

Facts of the case:
The Department contended that by mixing four additional gases, a totally different product with distinct use and marketability was produced. The Tribunal had previously held that no evidence was led by the Department to support this claim or to controvert the assessee's position that no new product had been produced.

Findings of Court:
The Court found that there was no evidence led by the Department to establish that a new product with distinct usage and marketability had been produced. The reliance on the order of the Commissioner was misplaced as an official's ipse dixit carries the matter no further.

Issues: Whether the Department provided sufficient evidence to prove that the mixing of additional gases created a new product with distinct usage and marketability.

Ratio Decidendi: To establish the creation of a new product for excise purposes, evidence of distinct usage and marketability must be provided; the subjective opinion or assertion of an official without supporting evidence is inadequate to sustain the claim.

Result: Appeal dismissed.