2010 (6) TMI 821 - AT - Central Excise

Summary

Issues involved: Appeal against order of Commissioner (Appeals) regarding marketability and excisability of commodity "Malt Extract" or "WORT".

Details of the Judgment:

Issue 1: Marketability and Excisability of Commodity
The appeal filed by the Revenue challenged the order of the Commissioner (Appeals) regarding the marketability and excisability of the commodity, known as "Malt Extract" to the department and "WORT" to the assessee. The Tribunal noted that a previous decision by the Bench had already settled the question in favor of the respondent, where it was found that the commodity in question was not marketable or excisable. This decision was accepted by the department in a previous order. Additionally, in the assessee's subsequent case, the Commissioner of Central Excise dropped a similar demand of duty following the Tribunal's decision. As a result, the impugned order was upheld, and the appeal by the Revenue was dismissed. The Cross-Objections were also disposed of accordingly.

This judgment highlights the importance of precedent and consistency in decisions regarding the marketability and excisability of commodities, providing clarity and certainty in tax matters.