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TMI Blog2014 (4) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of plywood in the appellant's factory also became excisable goods and consequently, from that date, the appellant was clearing both dutiable and exempted goods and was liable to maintain separate accounts in terms of Rule 6(2), failing which they should pay 10%/5% of the value of the saw dust - Held that:- Explanation was inserted w.e.f. 10/05/2008. Applying the amended provision to the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to establish marketability. It does not improve the Revenue's case in so for as the question whether saw dust is a manufactured product is concerned. - Stay granted. - E/873/2012 - MISC ORDER NO.25005/2013 - Dated:- 11-1-2013 - P G Chacko, J. For the Appellant : Mr M S Nagaraja, Adv. For the Respondent : Mr N Jagdish, Superintendent (AR) Per: P G Chacko: On a perusal of the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mounts to Rs.35,100/- being 10%/5% of the value of saw dust cleared during the above period. This demand confirmed by the original authority has been sustained by the appellate authority. There is also equal amount of penalty on the appellant. 2. The learned counsel for the appellant submits that saw dust is not a manufactured product and is only a waste which cannot be considered as exempted go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - For the purpose of this clause, "goods" includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. 4. The above Explanation was inserted w.e.f. 10/05/2008. Applying the amended provision to the facts of this case, I find that the saw dust is a "marketable product". The question, however, remains a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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