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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Manufacture - Printing of the forms etc. - There is no material ...


Printed Stationery Not Marketable, No Excise Duty Due: Revenue Fails to Prove Marketability of Forms.

January 24, 2019

Case Laws     Central Excise     AT

Manufacture - Printing of the forms etc. - There is no material on record that the printed stationary of the appellant is marketable - Revenue failed to discharge the burden of test of marketability, the demand of duty cannot be sustained.

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