https://www.taxtmi.com/caselaws?id=97620 The tribunal held that "Concrete Cubes" were not subject to central excise duty due to their non-marketability post-testing. Despite the jurisdictional error in approaching the Collector (Appeals) instead of the Tribunal for appeals against orders by the Additional Collector before 14-5-1992, the tribunal considered the issue resolved as the matter reached a final decision on merits. The Revenue's appeal was rejected, affirming that the cubes were not liable for central excise duty. en-us Mon, 04 Sep 2000 00:00:00 +0530 Tue, 17 Jan 2012 14:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97620 The tribunal held that "Concrete Cubes" were not subject to central excise duty due to their non-marketability post-testing. Despite the jurisdictional error in approaching the Collector (Appeals) instead of the Tribunal for appeals against orders by the Additional Collector before 14-5-1992, the tribunal considered the issue resolved as the matter reached a final decision on merits. The Revenue's appeal was rejected, affirming that the cubes were not liable for central excise duty. Case-Laws Central Excise Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97620