https://www.taxtmi.com/caselaws?id=84002 The classification and demand orders were found unsustainable because the record was incomplete on the basis of the classification list, the treatment of earlier approval, and the propriety of filing a fresh classification list with retrospective effect. The majority also required closer scrutiny of marketability evidence, expert opinions, and the unresolved procedural and jurisdictional issues, so the matter was remanded for reconsideration and the impugned orders were set aside. The dissent held that recovered DMT in molten form was not shown to be marketable, that the Department had not discharged the burden of proving excisability, and would have allowed the appeal on merits. en-us Tue, 31 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 12:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84002 The classification and demand orders were found unsustainable because the record was incomplete on the basis of the classification list, the treatment of earlier approval, and the propriety of filing a fresh classification list with retrospective effect. The majority also required closer scrutiny of marketability evidence, expert opinions, and the unresolved procedural and jurisdictional issues, so the matter was remanded for reconsideration and the impugned orders were set aside. The dissent held that recovered DMT in molten form was not shown to be marketable, that the Department had not discharged the burden of proving excisability, and would have allowed the appeal on merits. Case-Laws Central Excise Tue, 31 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84002