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TMI Blog2014 (1) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This departmental appeal is directed against the order-in-appeal No. RJB/M-III/270-271/2003, dated 12-6-2003. Vide the said order the Commissioner (Appeals) held that Slurry Yeast arising in the course of manufacture of beer is not a marketable commodity and, hence, is not an excisable commodity leviable to excise duty. 2. The only ground urged by the department is that the slurry ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.02 of CETA, 1985. 4. The ld. DR would submit that in the instant case as is evident from the records, the shelf life is about two days and, therefore, it can be marketed and Jagatjit Industries Ltd. case referred to supra will not apply. 5. We have carefully considered the submission. 6. There is nothing on record, which shows that the slurry yeast obtained in the intermediat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o days, it does not mean that the product is a marketable commodity unless there is other corroborative evidence to show that the product is actually marketed or is capable of being marketed. In the instant case there is no such evidence adduced by the department to establish the marketability of the product in question. 7. In view of the above decision, we are of the view that the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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