https://www.taxtmi.com/caselaws?id=112054 The Tribunal ruled in favor of the appellant, holding that laminated sheets with designs of carom, ludo, chess, etc. were not liable to excise duty. The decision was based on the lack of evidence provided by the Revenue to establish the marketability of the products, as highlighted by the Deputy Commissioner's earlier findings in the appellant's case. The Tribunal found that the sheets were not commonly known as decorative laminated sheets in the market, and therefore, were not subject to excise duty. en-us Tue, 17 Feb 2004 00:00:00 +0530 Thu, 26 Apr 2012 14:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112054 The Tribunal ruled in favor of the appellant, holding that laminated sheets with designs of carom, ludo, chess, etc. were not liable to excise duty. The decision was based on the lack of evidence provided by the Revenue to establish the marketability of the products, as highlighted by the Deputy Commissioner's earlier findings in the appellant's case. The Tribunal found that the sheets were not commonly known as decorative laminated sheets in the market, and therefore, were not subject to excise duty. Case-Laws Central Excise Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112054