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2014 (1) TMI 51 - AT - Central ExciseWhether slurry yeast is an excisable commodity or not - Held that:- Following Nicholas Piramal India Ltd. v. CCE, Mumbai [2010 (11) TMI 36 - SUPREME COURT OF INDIA] - The marketability of a product has to be established by the department by leading evidence to the fact that how the product is commercially known and how it is capable of being marketed - Shelf life of a product would not be a relevant factor to test the marketability of a product unless it is shown that the product has absolutely no shelf life or the shelf life of the product is such that it is not capable of being bought or sold during that shelf life - There is no corroborative evidence adduced by the department to establish the marketability of slurry yeast which has a shelf life of two days - The department has failed to establish the marketability of the goods - Decided against Revenue.
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