https://www.taxtmi.com/caselaws?id=93869 The Tribunal ruled in favor of the appellants in a case concerning the pre-deposit of duty amount and personal penalty confirmed by the Commissioner of Central Excise. The Tribunal found that the Revenue failed to prove the marketability of hotmelt wax, supporting the appellants' argument that it is not a marketable product. Additionally, the Tribunal sided with the appellants on the classification of hotmelt wax and the issue of the notice being barred by limitation, ultimately allowing the stay petition unconditionally due to the lack of evidence supporting the Revenue's claims. en-us Tue, 16 May 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93869 The Tribunal ruled in favor of the appellants in a case concerning the pre-deposit of duty amount and personal penalty confirmed by the Commissioner of Central Excise. The Tribunal found that the Revenue failed to prove the marketability of hotmelt wax, supporting the appellants' argument that it is not a marketable product. Additionally, the Tribunal sided with the appellants on the classification of hotmelt wax and the issue of the notice being barred by limitation, ultimately allowing the stay petition unconditionally due to the lack of evidence supporting the Revenue's claims. Case-Laws Central Excise Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93869