https://www.taxtmi.com/caselaws?id=112247 The Tribunal ruled in favor of the appellant-company, stating that the manufacture and supply of a drug for clinical trials free of cost did not attract central excise duty as the drug did not meet the marketability test for excisable goods. The duty demand was deemed unsustainable, and the impugned order, duty demand, and penalty were set aside. The Tribunal did not explicitly address the time-barred issue of the duty demand but based its decision on the lack of marketability of the drug during the clinical trial stage. en-us Fri, 06 Aug 2004 00:00:00 +0530 Fri, 27 Apr 2012 13:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112247 The Tribunal ruled in favor of the appellant-company, stating that the manufacture and supply of a drug for clinical trials free of cost did not attract central excise duty as the drug did not meet the marketability test for excisable goods. The duty demand was deemed unsustainable, and the impugned order, duty demand, and penalty were set aside. The Tribunal did not explicitly address the time-barred issue of the duty demand but based its decision on the lack of marketability of the drug during the clinical trial stage. Case-Laws Central Excise Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112247