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2017 (12) TMI 279 - AT - Central ExciseExcisability/marketibility - stock of goods lying the finishing room - case of Revenue is that the goods that were lying in the finished room were not semi-finished fabrics that should have been cleared on payment of duty under the regime of normal assessment and not under section 3A of Central Excise Act, 1944 - compounded levy scheme - Held that: - mere entry in RG1 register of goods in the finished room did not render goods marketable - it is seen that no evidence of marketability of the goods and therefore its excisability has been produced - appeal allowed - decided in favor of appellant.
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