https://www.taxtmi.com/caselaws?id=208646 Duty on an excisable intermediate product arises only if the product is independently shown, on evidence relating to that product, to be marketable or capable of being sold as goods. Actual sale is not decisive, but the department must establish marketability by examining the material on record; a finding based only on the exemptibility or marketability of the final product is insufficient. Applying that principle, the finding on sugar invert syrup could not be sustained. The impugned orders were set aside and the matter was remanded for de novo adjudication on marketability after granting a reasonable opportunity of hearing. en-us Wed, 14 Sep 2011 00:00:00 +0530 Tue, 24 Jan 2012 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208646 Duty on an excisable intermediate product arises only if the product is independently shown, on evidence relating to that product, to be marketable or capable of being sold as goods. Actual sale is not decisive, but the department must establish marketability by examining the material on record; a finding based only on the exemptibility or marketability of the final product is insufficient. Applying that principle, the finding on sugar invert syrup could not be sustained. The impugned orders were set aside and the matter was remanded for de novo adjudication on marketability after granting a reasonable opportunity of hearing. Case-Laws Central Excise Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208646