https://www.taxtmi.com/caselaws?id=106592 Interim relief on excise demand depends on whether the department has made out a prima facie case that the disputed product is marketable and therefore excisable. The Tribunal held that mere internal use of waste within the factory did not by itself establish marketability, and relied on an earlier view that the same commodity was not marketable. On that basis, the assessee established a prima facie case, and waiver of predeposit of duty and penalty was granted with recovery stayed. en-us Mon, 25 Feb 2002 00:00:00 +0530 Wed, 14 Mar 2012 18:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106592 Interim relief on excise demand depends on whether the department has made out a prima facie case that the disputed product is marketable and therefore excisable. The Tribunal held that mere internal use of waste within the factory did not by itself establish marketability, and relied on an earlier view that the same commodity was not marketable. On that basis, the assessee established a prima facie case, and waiver of predeposit of duty and penalty was granted with recovery stayed. Case-Laws Central Excise Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106592