Marketability of printed Railway forms turned on factual evidence, supporting prima facie relief and stay of recovery.

Printed forms, receipts and similar articles manufactured for Railway use were examined on the question of excisability and marketability, with marketability treated as a fact-specific enquiry depending on the evidence in each case. On the material available, the goods appeared to be for internal Railway use and there was no evidence that they were capable of being bought and sold in the market. That factual showing was treated as a strong prima facie case for interim relief, and pre-deposit was considered unnecessary at that stage. Waiver of pre-deposit of duty, interest and penalty was therefore granted and recovery was stayed pending appeal.

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Issues: Whether the applicant was entitled to waiver of pre-deposit and stay of recovery in a dispute regarding excisability and marketability of printed forms, receipts and similar articles manufactured for use by the Railway.

Analysis: The applicant's goods were printed for internal use by the Railway and there was no evidence that they were capable of being bought and sold in the market. Marketability is a question of fact to be decided on the facts of each case. On the material before it, the applicant established a strong prima facie case, making pre-deposit unnecessary at the interim stage.

Conclusion: Waiver of pre-deposit of duty, interest and penalty was granted and recovery was stayed during pendency of the appeal.

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