TMI Blog2008 (9) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... marketable, the same have to be held as no excisable - appeal allowed - decided in favor of appellant. - E/EDM-780/2004 - A-858/KOL/2008 - Dated:- 3-9-2008 - Dr. Chittaranjan Satapathy, Shri D.N. Panda, REPRESENTED BY : Shri A.D. Roy, Advocate, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. After hearing for some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have clarified the matter that the impugned goods are being sold as scrap, as these are not marketable and hence, not excisable. He cites a decision of the Tribunal in the case of Finolex Cables Ltd. v. C.C Ex, Pune - 1996 (86) E.L.T. 418 (T) - which holds that non-marketable short length wires and cables are not excisable. He states that the Civil Appeal filed by the Department against the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , further, find that the onus to prove the impugned goods to be non-marketable has been put on the Appellants. However, it is well-settled that the Department has to prove the marketability before charging any goods to excise duty. 4. In view of the fact that the precedent decisions in the Appellants own case are in their favour and there is no material on record to prove that the impugned good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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