https://www.taxtmi.com/caselaws?id=97971 The Tribunal held that the rubberised cotton fabrics, an intermediate product in the manufacture of canvas shoes, were not marketable commodities and thus not liable to excise duty under Section 3 of the Central Excise Act, 1944. The Revenue's appeal was dismissed, and the penalty imposed was nullified as the Department failed to prove the marketability of the fabrics. The decision emphasized that the burden of proving marketability lies with the Department, which they did not fulfill. en-us Wed, 25 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 17:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97971 The Tribunal held that the rubberised cotton fabrics, an intermediate product in the manufacture of canvas shoes, were not marketable commodities and thus not liable to excise duty under Section 3 of the Central Excise Act, 1944. The Revenue's appeal was dismissed, and the penalty imposed was nullified as the Department failed to prove the marketability of the fabrics. The decision emphasized that the burden of proving marketability lies with the Department, which they did not fulfill. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97971