Central Excise – If goods are not marketable – Excise duty can not be levied

Whether the mere fact that the intermediate goods are being moved from one premises to another, is sufficient to prove that the goods are marketable and hence liable to excise duty?

In the present decision, honorable tribunal has held that to prove the marketability, department has to demonstrate substantial evidences to prove that goods are marketable and hence excisable.

If department failed to prove marketability, no duty of excise is leviable.

(See full judgment - 2007 -TMI - 1573 - CESTAT,MUMBAI)