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TMI Blog2017 (4) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per: Madhu Mohan Damodhar The issue in dispute relates to dutiability of "Gold Potassium Cyanide Solution" emerging as an intermediate product and consumed by the appellant captively for manufacture of Gold Eyed Handle Sewing Needle. The issue arising for determination is whether the said intermediate product is dutiable or not. 2. This i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed the department to comply with its earlier remand order dated 30.8.1994. In the denovo proceedings, the original authority vide order dated 28.3.2006, again confirmed the demand of Rs. 18,47,048/- for the six months period within the limitation and imposed penalty of Rs. 5 lakhs. In appeal, Commissioner (Appeals) vide the impugned order dated 29.112006, while vacating the penalty, upheld t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hly unstable. He submits that the product cannot be marketed in that form. 5. On the other hand, learned AR reiterates the findings in the impugned order. He also submits information about Gold Potassium Cyanide MSDS, downloaded from the internet, to prove that the item is marketable. Hence he contends that since they manufacture the Gold Potassium Cyanide Solution in the factory, the same would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ketability, as laid down by the Hon'ble Apex Court in the landmark judgment Board of Trustees Vs. Collector of Central Excise, A.P reported in 2007 (216) ELT 613 (SC). The relevant portion of the judgment is reproduced herein for better appreciation:- "3. Therefore, the principal question involved in this civil appeal relates to exigibility of Cement Concrete Armour Units. At the outset we may s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific instructions. Those instructions have not been complied with by lower authorities. Instead, the earlier orders seem to have been replicated ad nauseam. This has resulted in an appeal of 1994 year, traversing such a long course for over 27 years for closure. This certainly is not helping speedy dispensation of disputes. 9. In view of the discussions herein above and following judicial di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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