https://www.taxtmi.com/caselaws?id=104872 The Tribunal allowed the appeal against the Collector's decision confirming a duty proposal on shuttering and centering. The appellant, a public undertaking, argued that the goods were not assessable to central excise as they were not marketable. Emphasizing the lack of evidence on marketability, the Tribunal set aside the impugned order and ruled in favor of the appellant, citing a previous decision supporting non-exigibility to central excise duty. The interpretation of the term "goods" under the Central Excise Act was pivotal, with the Tribunal highlighting the absence of marketability allegations in the show cause notice. en-us Fri, 24 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 16:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104872 The Tribunal allowed the appeal against the Collector's decision confirming a duty proposal on shuttering and centering. The appellant, a public undertaking, argued that the goods were not assessable to central excise as they were not marketable. Emphasizing the lack of evidence on marketability, the Tribunal set aside the impugned order and ruled in favor of the appellant, citing a previous decision supporting non-exigibility to central excise duty. The interpretation of the term "goods" under the Central Excise Act was pivotal, with the Tribunal highlighting the absence of marketability allegations in the show cause notice. Case-Laws Central Excise Fri, 24 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104872