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1989 (8) TMI 72 - SC - Central Excise
Whether starch hydrolysate was actually marketable?
Held that:- In view of the fact that there was positive evidence that starch hydrolysate was never marketed and in view of the further fact that, in the light of the nature of the goods being highly unstable, it is highly improbable that the goods were capable of being marketed and there being, in spite of opportunities, no evidence produced at all that the goods, in fact, were capable of being marketed, in our opinion, it must be held as did the Tribunal that the starch hydrolysate was not dutiable under the Act.
As the Revenue has failed to discharge its onus to prove that starch hydrolysate was dutiable. In the premises, the Tribunal cannot be said to have committed any error. The appeal must, therefore, fail and is, accordingly, dismissed.