https://www.taxtmi.com/caselaws?id=85715 The Tribunal granted condonation of delay for the second appeal, considering reasons provided and the appeal challenging both orders. It held that gold in lump form obtained during silver refining was not marketable and thus not excisable goods, supporting the Respondents. The Respondents were deemed eligible for exemption under Notification No. 94/81 for their gold bars. The Tribunal emphasized only refined gold bars were marketable commodities eligible for exemption, not the impure gold in lump form. The judgment favored the Respondents on all issues, dismissing the Department's appeals. en-us Mon, 12 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85715 The Tribunal granted condonation of delay for the second appeal, considering reasons provided and the appeal challenging both orders. It held that gold in lump form obtained during silver refining was not marketable and thus not excisable goods, supporting the Respondents. The Respondents were deemed eligible for exemption under Notification No. 94/81 for their gold bars. The Tribunal emphasized only refined gold bars were marketable commodities eligible for exemption, not the impure gold in lump form. The judgment favored the Respondents on all issues, dismissing the Department's appeals. Case-Laws Central Excise Mon, 12 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85715