2013 (10) TMI 267

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..... is held to be marketable by the Revenue - Following Manakpur Chini Mills Vs. CCE Allahabad [2012 (7) TMI 474 - CESTAT, NEW DELHI] - appellant has made out a prima facie case for complete waiver of confirmed dues and penalty – Stay granted. - Appeal No. E/12290/2013-SM - - - Dated:- 12-9-2013 - MR. H.K. THAKUR, J. For the Appellant: Shri Rahul Gajera, Adv. For the Respondent: Shri Manoj .....

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..... xcise Act, 1944, the product is excisable. He relied upon the judgments of Honble Supreme Court in the case of Commissioner of Sales Tax, Bombay Vs. Bharat Petroleum Corporation Ltd. [1995 (77) ELT 790 (S.C.)], Commissioner of Central Excise, Indore Vs. C.T. Cotton Yarn Ltd. [2010 (259) ETL 3 (S.C.), the product is marketable and has to be considered as a manufactured product. Therefore, order ag .....

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