https://www.taxtmi.com/caselaws?id=81039 Fiscal proceedings are not governed by strict res judicata, so an earlier Tribunal order in the same appellant's case did not preclude reconsideration where fresh technical literature, expert affidavits and later judicial pronouncements were produced. The record was sufficient for appellate decision, so remand for de novo adjudication was unnecessary. On excisability, an intermediate product containing sodium bicarbonate and impurities was usable only within manufacture and was not shown to be marketable or commercially known as sodium bicarbonate; in the absence of proof of marketability, it was not liable to central excise duty under the tariff entry. The demand was also beyond the normal limitation period, and penalty could not survive once duty and limitation failed. en-us Mon, 17 Dec 1990 00:00:00 +0530 Wed, 22 Jun 2011 10:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81039 Fiscal proceedings are not governed by strict res judicata, so an earlier Tribunal order in the same appellant's case did not preclude reconsideration where fresh technical literature, expert affidavits and later judicial pronouncements were produced. The record was sufficient for appellate decision, so remand for de novo adjudication was unnecessary. On excisability, an intermediate product containing sodium bicarbonate and impurities was usable only within manufacture and was not shown to be marketable or commercially known as sodium bicarbonate; in the absence of proof of marketability, it was not liable to central excise duty under the tariff entry. The demand was also beyond the normal limitation period, and penalty could not survive once duty and limitation failed. Case-Laws Central Excise Mon, 17 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81039