https://www.taxtmi.com/caselaws?id=122324 The Appellate Tribunal CESTAT, CHENNAI granted the waiver of pre-deposit and stay of recovery in favor of the appellants in a case concerning the demand of duty on "Gold Potassium Cyanide Solution" for the period October 1987 to July 1996. The Tribunal found that the Revenue failed to adequately prove the marketability of the solution, emphasizing the burden on the Revenue to establish marketability for the levy of excise duty. As a result, the decision favored the appellants due to the lack of conclusive evidence supporting the marketability of the disputed item. en-us Wed, 09 May 2007 00:00:00 +0530 Sat, 11 Aug 2012 13:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122324 The Appellate Tribunal CESTAT, CHENNAI granted the waiver of pre-deposit and stay of recovery in favor of the appellants in a case concerning the demand of duty on "Gold Potassium Cyanide Solution" for the period October 1987 to July 1996. The Tribunal found that the Revenue failed to adequately prove the marketability of the solution, emphasizing the burden on the Revenue to establish marketability for the levy of excise duty. As a result, the decision favored the appellants due to the lack of conclusive evidence supporting the marketability of the disputed item. Case-Laws Central Excise Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122324