https://www.taxtmi.com/caselaws?id=91721 An intermediate product is not liable to central excise duty unless the Department proves that it is marketable goods; mere emergence in the manufacturing process is insufficient, and the demand failed for lack of evidence on marketability. The demand also failed on limitation because the assessee had disclosed the manufacturing process, technical notes and flow chart in advance, so non-levy could not be treated as wilful suppression with intent to evade duty. On these facts, excisability was not established and the demand and penalty were set aside. en-us Fri, 08 Jan 1999 00:00:00 +0530 Thu, 20 Oct 2011 14:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91721 An intermediate product is not liable to central excise duty unless the Department proves that it is marketable goods; mere emergence in the manufacturing process is insufficient, and the demand failed for lack of evidence on marketability. The demand also failed on limitation because the assessee had disclosed the manufacturing process, technical notes and flow chart in advance, so non-levy could not be treated as wilful suppression with intent to evade duty. On these facts, excisability was not established and the demand and penalty were set aside. Case-Laws Central Excise Fri, 08 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91721