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TMI Blog2017 (6) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... he market as capable of being bought and sold - matter remanded to the original authority to categorically give his finding regarding marketability of the impugned goods on which Central Excise duty is sought to be levied and collected - appeal allowed by way of remand. - Excise Appeal No.2782 of 2012 - A/53399/2017-EX[DB] - Dated:- 22-5-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. B. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.67/95. Proceedings were initiated against the appellant resulted in confirmation of Central Excise duty demand of ₹ 16,43,484/- for the period April 2002 to February, 2003. Penalty equal to the said duty were also imposed on the appellant in terms of Section 11AC of the Central Excise Act, 1944. The appeal, the said order was upheld by the Commissioner (Appeals). 2. Ld. Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is not correct. 3. Ld. AR for the Revenue submitted that the lower authorities dealt with the issue of marketability and recorded that plastic sheets were imported by the appellant are similar to the PVC coated fabric now being subjected to levy as an intermediate product. Accordingly, he submitted that the finding of the lower authorities on such PVC coated fabric is correct. 4. We have h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise duty. The facts now recorded by the lower authorities are not sufficient to discharge such burden of establishing marketability. Accordingly, we set-aside the impugned order and remand the matter to the original authority to categorically give his finding regarding marketability of the impugned goods on which Central Excise duty is sought to be levied and collected. This is mainly due to stro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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