TMI Blog2002 (3) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods in question were having a very short self-life; there was no evidence to prove that such goods were either marketed or were marketable cannot be held to be, in any way, illegal or erroneous because it has not been proved that such intermediate product is marketed or marketable. Appeal dismissed. - Civil Appeal No. 7769 of 2001, & 8460-8483 of 2001 - - - Dated:- 15-3-2002 - M.B. Shah and B.N. Agarwal, JJ. Lakshmikumaran, V. Sridharan and V. Balachandran, Advocates, for the respondent in C.A. No. 7769 of 2001. Pankaj Kalra, Advocate, for the respondents in C.A. Nos. 8460 to 8483 of 2001. M.L. Verma, Senior Advocate (G.V. Rao, Rajiv Nanda and B. Krishna Prasad, Advocates, with him), for the appellant. [Judgment pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that its life is for 6-8 hours and there is no reason to hold that it is not marketed or marketable. 4. As against this, learned Counsel appearing on behalf of the respondents submitted that the contention raised by the Counsel for the appellant is totally beside the point as it was never contended by the respondents before the CEGAT that yeast is not excisable. What was contended before the CEGAT was that respondents were not manufacturing yeast. On the contrary, they were purchasing yeast from the market and propagating the same for manufacture of potable liquor. 5. In our view, it would be misreading the order passed by the CEGAT to hold that it has arrived at the conclusion that yeast is not excisable. The CEGAT has held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mixture is later transferred into another flask of 250 ml. Wherein molasses and water is already stored. The process continues and thereafter the mixture is finally kept in a vessel having capacity of 100000 litres. It is also known as 'BUB' vat placed in the fermentation Hall. The mixture is permitted to ferment. This fermented mixture is used for manufacture of potable alcohol and, therefore, this intermediate product of molasses and yeast is excisable. 6. On the basis of the show cause notice, the Assistant Commissioner after hearing the parties arrived at the conclusion that the manufacturing process of 'WASH' as given in the show cause notice would be covered within the category of active yeast as it is produced from culture yeast o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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