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2005 (2) TMI 118 - SCH - Central ExciseSilver chloride whether dutiable/excisable - whether in the event of the silver chloride being declared "excisable goods", the assessee was entitled to the benefit of exemption under Notification No. 217/86-C.E., dated 2-4-1986 - Held that:- In view of our judgment in [2005 (2) TMI 119 - SUPREME COURT OF INDIA] in the case of the same assessee holding that the department had failed to prove marketability of silver chloride produced in the factory of the assessee, during the relevant period(s), the question of applicability of the said notification during that period has become academic. In future, if the department succeeds in proving that silver chloride produced in the factory of the assessee as "excisable goods" in terms of manufacture and marketability and if the assessee intends to take the benefit of the said notification, then, the question is kept open and the decision given by the Tribunal herein will not preclude the assessee from relying on the above notification in accordance with law.
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