Marketability and excisability at interim stage justified stay of the duty demand pending appeal.

At the interim stage, the tribunal accepted that the duty demand could be stayed where the product had not been shown to be marketable and was therefore not clearly excisable. On that basis, the stay and waiver application was allowed, and the impugned order was stayed until disposal of the appeal.

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Issues: Whether the impugned duty demand could be stayed on the ground that the product was not shown to be marketable and, therefore, not excisable at the interim stage.

Outcome: The application for stay and waiver was allowed and the impugned order was stayed till disposal of the appeal.

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