https://www.taxtmi.com/caselaws?id=80772 Marketability is an essential ingredient of excisability, and the Revenue must prove that the article is goods capable of being bought and sold before duty can be sustained. Capping cement was treated as a resin cement product in principle, but the record did not establish marketability, so the question of dutiability and classification was remanded for fresh adjudication. Personal penalty was not justified because the adjudicating authority had found no suppression of facts and the circumstances did not support penal action; the penalty was therefore set aside. en-us Wed, 05 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80772 Marketability is an essential ingredient of excisability, and the Revenue must prove that the article is goods capable of being bought and sold before duty can be sustained. Capping cement was treated as a resin cement product in principle, but the record did not establish marketability, so the question of dutiability and classification was remanded for fresh adjudication. Personal penalty was not justified because the adjudicating authority had found no suppression of facts and the circumstances did not support penal action; the penalty was therefore set aside. Case-Laws Central Excise Wed, 05 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80772