1998 (4) TMI 318

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..... per : V.K. Agrawal, Member (T)]. The issue involved in this appeal is whether the products manufactured by the appellants known as Steel Benches is marketable or not so as to attract excise duty under the Central Excise Act. 2. Shri P.N. Kaul, learned Advocate, submitted that four moulds are kept on a hollow container which is pushed manually on a roller bed which is fixed to the ground. .....

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..... (37) E.L.T. 152 (Tribunal) and Wimco Pen Company v. Collector of Central Excise, reported in 1992 (60) E.L.T. 628 (Tribunal) in which it was held that marketability is essential ingredient for dutiability of the products. He also submits that the department has not produced any evidence to show that this product is capable of being sold in the market. 3. Countering the arguments, Shri Nunthuk, .....

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..... moulds upto the stage of platform. The department has not adduced any evidence to show that the impugned product is capable of being sold in the market. The mere use by the assessees themselves cannot give it character of Bench and sold in the market ordinarily. In view of these facts and circumstances and in the absence of any proof adduced by the department, the product is to be regarded as not .....

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