https://www.taxtmi.com/caselaws?id=120158 The Tribunal upheld the Commissioner's decision based on the circular's applicability to the glue produced by the appellant for internal use in the paper industry. The judgment emphasized that the marketability of the product, not the industry of its use, determined the liability for Central Excise duty. The appeals were rejected, affirming the non-levy of duty and penalties on the manufacturing company and its Joint Managing Director. en-us Thu, 12 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 12:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120158 The Tribunal upheld the Commissioner's decision based on the circular's applicability to the glue produced by the appellant for internal use in the paper industry. The judgment emphasized that the marketability of the product, not the industry of its use, determined the liability for Central Excise duty. The appeals were rejected, affirming the non-levy of duty and penalties on the manufacturing company and its Joint Managing Director. Case-Laws Central Excise Thu, 12 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120158