https://www.taxtmi.com/caselaws?id=76061 Marketability is an essential condition for excisability, and the Revenue bears the burden of proving that aluminium extrusions/profiles made on job-work basis were marketable in the condition of clearance. The text states that the goods were intermediate products for captive use, and no evidence showed marketability merely because they were listed in the tariff or similar goods were sold elsewhere; on that basis, duty was held unsustainable. It also states that the extended limitation period and penalties require proof of suppression, misdeclaration, or intent to evade duty. As the job-work process and records were disclosed, those provisions were said to be unjustified, making duty, interest, and penalties unsustainable. en-us Tue, 26 May 2009 00:00:00 +0530 Sat, 05 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76061 Marketability is an essential condition for excisability, and the Revenue bears the burden of proving that aluminium extrusions/profiles made on job-work basis were marketable in the condition of clearance. The text states that the goods were intermediate products for captive use, and no evidence showed marketability merely because they were listed in the tariff or similar goods were sold elsewhere; on that basis, duty was held unsustainable. It also states that the extended limitation period and penalties require proof of suppression, misdeclaration, or intent to evade duty. As the job-work process and records were disclosed, those provisions were said to be unjustified, making duty, interest, and penalties unsustainable. Case-Laws Central Excise Tue, 26 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76061