TMI Blog2008 (3) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... nt failed to produce any evidence - demand set-aside. - CIVIL APPEAL NO.4270 OF 2002 - - - Dated:- 5-3-2008 - BENCH: ASHOK BHAN DALVEER BHANDARI JUDGMENT: O R D E R The present appeal has been filed under Section 35L(b) of the Central Excise Act, 1944 ('the Act') against the Final Order No.63/2002-C dated 15 th March 2002 in Appeal No.E/2659/2001-C passed by the Customs, Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue, the appellant herein, to show cause as to why excise duty of Rs.17,83,678/- be not imposed on the Methane gas produced by the respondent and used captively during the period from 01.04.1995 to 31.07.1997 by invoking extended period under the proviso to Section 11A(I) of the Act.Assessee, in response to the said notice, took a stand that Methane gas produced by it is not marketable and, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of CIVIL APPEAL NO.4270 OF 2002 extended period. Revenue, being dissatisfied, filed an appeal before the Tribunal which was dismissed by the impugned order. The Tribunal dismissed the appeal in view of the finding recorded by the Commissioner (Appeals) that the goods in question are not marketable and the Revenue had failed to produce any evidence in respect of marketability of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) that the Methane gas produced by the respondent was not marketable CIVIL APPEAL NO.4270 OF 2002 and as confirmed by the Tribunal is a finding of fact which does not call for any interference. Since the Revenue had not been able to lead any evidence to show that the goods in question are marketable, in the absence of the same, it cannot be held that Methane gas was marketable and consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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