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TMI Blog2012 (6) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... l, A.C.A.R Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.2,17,56,480/-, interest and penalty. The applicant is Central Railway Printing Press and engaged in printing of registers, accounts books, various forms, order books, receipt books and similar articles. The demand is confirmed on the ground that the goods in question are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Railway. Therefore, the demand is not sustainable. 4. The Revenue, relied on the decision of the Hon'ble Supreme Court in the case of Nicholas Piramal India Ltd. Vs. CCE, Mumbai reported in 2010(260)ELT 338(SC) and submitted that in the present case the Central Railway is printing the goods in question. In case, the Railway is not printing the goods in question then the said activities would have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e determined in the facts of each case and cannot be strait-jacketed into pigeon holes. The orders passed by the Commissioner as also the Tribunal clearly demonstrate that the product in question is commercially known and is capable of being marketed. The facts that the appellants have chosen not to sell the product in question does not mean that the same is not capable of being marketed. The matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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