https://www.taxtmi.com/caselaws?id=78616 Crude Vitamin A products manufactured by the assessee were held to be excisable because marketability depends on case-specific evidence, and the adjudicating authority and tribunal found the goods commercially known and capable of being marketed; non-sale by the assessee and a short shelf-life did not negate marketability, since 2-3 days was adequate for commercial sale and shelf-life is relevant only where goods are incapable of being sold within it. The extended limitation under the proviso to Section 11A(1) was upheld because the assessee failed to disclose manufacture, kept no accounts, and paid no duty, justifying invocation of the extended period; the demands were therefore not time-barred. The appeal was dismissed. en-us Mon, 29 Nov 2010 00:00:00 +0530 Fri, 19 Dec 2025 17:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78616 Crude Vitamin A products manufactured by the assessee were held to be excisable because marketability depends on case-specific evidence, and the adjudicating authority and tribunal found the goods commercially known and capable of being marketed; non-sale by the assessee and a short shelf-life did not negate marketability, since 2-3 days was adequate for commercial sale and shelf-life is relevant only where goods are incapable of being sold within it. The extended limitation under the proviso to Section 11A(1) was upheld because the assessee failed to disclose manufacture, kept no accounts, and paid no duty, justifying invocation of the extended period; the demands were therefore not time-barred. The appeal was dismissed. Case-Laws Central Excise Mon, 29 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78616