2004 (1) TMI 556 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi rejected Revenue's applications to stay the operation of the impugned order holding that bleach liquor is not chargeable to excise duty due to its short shelf-life and lack of marketability. The Deputy Commissioner found that the bleach liquor prepared by the respondents is diluted, with unstable chlorine content, making it not marketable. The Tribunal did not find a strong prima facie case for staying the order and scheduled the appeals for regular hearing on 24-2-2004.