https://www.taxtmi.com/caselaws?id=83170 The judgment emphasized the requirement for the applicants to deposit specific sums towards duty, penalty, and fine to proceed with their appeal. Plant and machinery confiscation was ordered but allowed redemption upon payment of a fine. The excisability of intermediate products DECA and CMBE was disputed, with the applicants arguing they were not marketable. Compliance issues and allegations of deliberate duty evasion were addressed, with the judgment recognizing a prima facie view on the excisability matter. Specific directions were given for plant and machinery confiscation to ensure continuity of the manufacturing process during the appeal. en-us Wed, 30 Jun 1993 00:00:00 +0530 Mon, 11 Jul 2011 15:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83170 The judgment emphasized the requirement for the applicants to deposit specific sums towards duty, penalty, and fine to proceed with their appeal. Plant and machinery confiscation was ordered but allowed redemption upon payment of a fine. The excisability of intermediate products DECA and CMBE was disputed, with the applicants arguing they were not marketable. Compliance issues and allegations of deliberate duty evasion were addressed, with the judgment recognizing a prima facie view on the excisability matter. Specific directions were given for plant and machinery confiscation to ensure continuity of the manufacturing process during the appeal. Case-Laws Central Excise Wed, 30 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83170