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2012 (6) TMI 669 - CESTAT, MUMBAIWaiver of pre-deposit - Marketability - Printing of registers, accounts books, various forms, order books, receipt books and similar articles - goods in question are printed for the use of Central Railway only – Held that:- Goods are not ordinarily capable of bought and sold in the market as these are basically made to run the Railways administration and to maintain the internal records of the Railway. Therefore, the demand is not sustainable - No evidence on record to show that the goods in question which are printed by the Central Railway Printing Press are capable on being bought and sold in the market - Pre-deposit of duty, interest and penalty is waived - Petition is allowed
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