https://www.taxtmi.com/caselaws?id=85405 The Tribunal dismissed the department's appeals, upholding the decision of the Collector of Central Excise (Appeals), Chandigarh. The appeal by the Electricity Board was allowed as the coils manufactured by the Board were found to lack marketability, thus not meeting the definition of "goods" under the Act. The order of the Collector of Central Excise (Appeals), New Delhi, was set aside due to a violation of natural justice principles. en-us Thu, 19 Dec 1996 00:00:00 +0530 Thu, 04 Aug 2011 17:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85405 The Tribunal dismissed the department's appeals, upholding the decision of the Collector of Central Excise (Appeals), Chandigarh. The appeal by the Electricity Board was allowed as the coils manufactured by the Board were found to lack marketability, thus not meeting the definition of "goods" under the Act. The order of the Collector of Central Excise (Appeals), New Delhi, was set aside due to a violation of natural justice principles. Case-Laws Central Excise Thu, 19 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85405