https://www.taxtmi.com/caselaws?id=94848 The Tribunal held that Monomethyl Chloro Acetocetamide (MMACL) produced by the respondents in its intermediate form was non-excisable due to lack of marketability. The Adjudicating Authority's decision was upheld, rejecting the Revenue's appeals. The Tribunal did not address the time-barred demand issue as the primary ground for decision was the non-marketability of MMACL. The Department failed to prove the product's marketability, leading to the rejection of the appeals and affirmation of the original decision. en-us Thu, 30 Mar 2000 00:00:00 +0530 Mon, 05 Dec 2011 12:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94848 The Tribunal held that Monomethyl Chloro Acetocetamide (MMACL) produced by the respondents in its intermediate form was non-excisable due to lack of marketability. The Adjudicating Authority's decision was upheld, rejecting the Revenue's appeals. The Tribunal did not address the time-barred demand issue as the primary ground for decision was the non-marketability of MMACL. The Department failed to prove the product's marketability, leading to the rejection of the appeals and affirmation of the original decision. Case-Laws Central Excise Thu, 30 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94848