1998 (3) TMI 466

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..... )]. The appellants are aggrieved by the order of the Additional Collector of Central Excise, Bombay confirming a duty demand of Rs. 1, 38, 741.88 for the period from 1-4-1977 till 31-3-1981 on hypo solution, silver nitrate solution and silver nitrate crystals obtained during the course of processing of cinematograph films and imposing a penalty of Rs. 20,000.00. They are engaged in the manuf .....

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..... l) which, as stated by the ld. DR, has been confirmed by the Hon ble Supreme Court. The Tribunal has held that since hypo solution has a short shelf life and it is for instant use, its marketability has not been established by the department and does appear not to be treated as excisable goods. Following the ratio of this order, we set aside the demand of Rs. 7,812.21 confirmed on hypo solution (t .....

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