https://www.taxtmi.com/caselaws?id=75150 The Tribunal upheld the Commissioner of Central Excise (Appeals)'s decision that the goods supplied to Indian Railways and the Integral Coach Factory were fully excisable goods, not semi-finished goods. The Tribunal accepted the assessees' bona fide belief in the absence of mala fide intent to evade duty, thereby rejecting the appeal against the demand for excise duty. The cross objection challenging the classification of goods as saleable/marketable instead of semi-finished goods was dismissed due to insufficient evidence provided by the assessees. en-us Thu, 14 May 2009 00:00:00 +0530 Sat, 27 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75150 The Tribunal upheld the Commissioner of Central Excise (Appeals)'s decision that the goods supplied to Indian Railways and the Integral Coach Factory were fully excisable goods, not semi-finished goods. The Tribunal accepted the assessees' bona fide belief in the absence of mala fide intent to evade duty, thereby rejecting the appeal against the demand for excise duty. The cross objection challenging the classification of goods as saleable/marketable instead of semi-finished goods was dismissed due to insufficient evidence provided by the assessees. Case-Laws Central Excise Thu, 14 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75150