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2010 (8) TMI 240 - AT - Central ExciseRemission of duty – non marketability of goods – Commissioner rejected the claim on the ground of absence of evidence of non-marketability – Held that: - it is necessary for the adjudicating authority to take into consideration all the grounds based on which such claim is made - Merely because the goods can be sold either by way of auction or tender that cannot be a ground to refuse the claim by the manufacturer - disposal of goods by way of auction or tender process would be in any manner prejudicial to the goodwill gained by the claimant in respect of goods manufactured by them as also whether it would affect their existing market - it is for the manufacturer to decide the method which he has to choose for sale of the product manufactured - order cannot be sustained and is liable to be set aside - Matter remanded to the Commissioner
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