9911796707
TMI Blog2008 (5) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... ha : In terms of the impugned order of the Commissioner of Central Excise the appellant is required to pre-deposit Rs . 1 ,13,18,639 /- as excise duty besides redemption fine of Rs . one crore in lieu of confiscation of 369 units of seized pre-fabricated structural components (pre-cast segments) and penalty equal to the amount of duty to maintain this appeal under Section 35F of the Central Excise Act. The appellant has filed application for waiver of pre-deposit and stay which came up for consideration. 2. It may be mentioned at the outset that 369 units of pre-fabricated structural components (pre-cast segment) have been released to the appellant on execution of bond in view of the ongoing construction under the Delhi Metro Rail Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Act inasmuch as it does not satisfy the test of marketability. 5. Shri P.K. Sahu , appearing for the appellant, fairly agreed that the test of marketability is satisfied even in the case of 'single buyer'. He however took the stand that the girders are not sold to the DMRC. He submitted that the manufacture of 'girders' is a pan of turn-key contract and it does not result in 'marketable' goods. He also submitted that where the goods are manufactured for a particular location and is 'location specific', it can not be said to be marketable as held by the Supreme Court in Board of Trustees vs. CCE, A.P., 2007 (216) ELT 513(SC). Shri Sahu referred to several other judgements in support of his argument on the point of marketa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of fact to be decided in the facts of the case. A.P. State Electricity Board was a case of construction of poles for the Electricity Board. In UOI vs. Sonic Electrochem (P) Ltd., 2002 (145) ELT 274 (SC) the Supreme Court again dealt with the attributes of marketability. It was observed that essence of marketability is neither in the form nor in the shape or condition in which the manufactured articles are to be found, it is the commercial identity of the article known to the market for being bought and sold. The fact that the product in question is generally not being bought and sold or has no demand in the market is irrelevant. In the facts of the case, the goods, namely, plastic body of electro mosquito repellent was held to be n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
