https://www.taxtmi.com/caselaws?id=110750 The Revenue's appeal against orders dropping proceedings related to the marketability of potassium chlorate in crystal form was rejected by the Commissioner (Appeals). The authorities found that the Revenue failed to provide evidence supporting the marketability of the item, shifting the burden of proof to the Revenue. As the Department did not present evidence of marketability, the impugned orders were upheld, and the appeal was dismissed. en-us Wed, 12 Nov 2003 00:00:00 +0530 Wed, 18 Apr 2012 14:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110750 The Revenue's appeal against orders dropping proceedings related to the marketability of potassium chlorate in crystal form was rejected by the Commissioner (Appeals). The authorities found that the Revenue failed to provide evidence supporting the marketability of the item, shifting the burden of proof to the Revenue. As the Department did not present evidence of marketability, the impugned orders were upheld, and the appeal was dismissed. Case-Laws Central Excise Wed, 12 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110750