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TMI Blog2008 (4) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri A. V. Naik, Advocate, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - The appeals filed by the Revenue are being disposed off by a common order, as the issue involved is identical. The Commissioner (Appeals), vide his impugned order, has held that the copper sludge and copper mud, arising during the course of manufacture of zinc sulphate, are not excisable items. Copp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (Agriculture grade). The adjudicating authority has confirmed the demand on the ground that the disputed goods have been sold in the market and are therefore, marketable attracting C.Ex. duty. Here, it will be necessary to examine what marketability means with respect to sale of waste arising in the course of manufacture of finished goods. The Hon. Supreme Court in the case of Tata Iron and Stee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trade in - Section 3 of Central Excise Act, 1944. [paras 16, 22]" Further, the Hon. Supreme Court in the case of CCE, Meerut v. Titawi Sugar Complex - 2003 (152) E.L.T. 21 (S.C.), has held as below : "Press-mud - Dutiability - Press-mud held by the Tribunal not to be a marketable commodity - No evidence adduced by Department to establish that it was a marketable commodity - Earlier decision of T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellate authority has correctly applied the law. Revenue, even in their appeal memo, has not referred to any evidence to show that the goods under dispute are regularly coming to the market for being bought and sold and merely because there are sales, by itself is not sufficient to hold that they are marketable and hence excisable. As such, we are of the view that the appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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