https://www.taxtmi.com/caselaws?id=96397 The Tribunal remanded the case back to the Assistant Commissioner for a fresh examination due to the lack of detailed reasoning by the Commissioner (Appeals) and the absence of a clear assessment of marketability. Both parties were given the opportunity to present their arguments and evidence to determine if the goods constituted new, identifiable products resulting from manufacturing processes and were marketable. The decision followed principles outlined in a recent Supreme Court judgment, emphasizing the need for a comprehensive evaluation of the disputed items' excisability. en-us Mon, 28 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 13:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96397 The Tribunal remanded the case back to the Assistant Commissioner for a fresh examination due to the lack of detailed reasoning by the Commissioner (Appeals) and the absence of a clear assessment of marketability. Both parties were given the opportunity to present their arguments and evidence to determine if the goods constituted new, identifiable products resulting from manufacturing processes and were marketable. The decision followed principles outlined in a recent Supreme Court judgment, emphasizing the need for a comprehensive evaluation of the disputed items' excisability. Case-Laws Central Excise Mon, 28 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96397