https://www.taxtmi.com/caselaws?id=152358 The Tribunal upheld the adjudicating Commissioner's order, rejecting the Department's appeal demanding duty on sub-assemblies in the intermediate stage of manufacturing exempted tractors. It emphasized the necessity of proving marketability for a product to be subject to excise duty and highlighted the importance of evidentiary support in disputed cases. The Tribunal also disposed of the cross-objection filed by the respondents in response to the Revenue's appeal, reaffirming the requirement to meet both manufacture and marketability criteria for excisability. The decision ensures adherence to established legal principles in excise matters for consistent tax liability determinations. en-us Thu, 12 Nov 2009 00:00:00 +0530 Sat, 29 Jun 2013 18:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152358 The Tribunal upheld the adjudicating Commissioner's order, rejecting the Department's appeal demanding duty on sub-assemblies in the intermediate stage of manufacturing exempted tractors. It emphasized the necessity of proving marketability for a product to be subject to excise duty and highlighted the importance of evidentiary support in disputed cases. The Tribunal also disposed of the cross-objection filed by the respondents in response to the Revenue's appeal, reaffirming the requirement to meet both manufacture and marketability criteria for excisability. The decision ensures adherence to established legal principles in excise matters for consistent tax liability determinations. Case-Laws Central Excise Thu, 12 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152358