https://www.taxtmi.com/caselaws?id=78152 A Tribunal note on excise stay relief held that captive use of a perfumery compound does not, by itself, disprove marketability; the assessee had not prima facie shown that the product was incapable of being bought or sold in the ordinary course of trade, so full waiver on that ground was not justified. It also treated the pre-November 2007 portion of the demand as prima facie time-barred on the surrounding facts, which supported partial relief. The result was rejection of complete waiver, with substantial interim relief through partial pre-deposit and waiver of the balance pending appeal. en-us Mon, 24 May 2010 00:00:00 +0530 Wed, 03 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78152 A Tribunal note on excise stay relief held that captive use of a perfumery compound does not, by itself, disprove marketability; the assessee had not prima facie shown that the product was incapable of being bought or sold in the ordinary course of trade, so full waiver on that ground was not justified. It also treated the pre-November 2007 portion of the demand as prima facie time-barred on the surrounding facts, which supported partial relief. The result was rejection of complete waiver, with substantial interim relief through partial pre-deposit and waiver of the balance pending appeal. Case-Laws Central Excise Mon, 24 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78152