https://www.taxtmi.com/caselaws?id=209101 Plastic containers used for filling fruit jelly were treated as marketable and therefore excisable where the same goods had earlier been held marketable between the same parties and no fresh evidence was produced to support a different view for the later period. The inconsistency in the impugned reasoning also mattered: the record stated there was no material to prove marketability, yet it acknowledged the containers had no use except for filling with jelly or another liquid, which supported marketability. On that basis, the contrary finding could not stand, and the duty and penalty confirmed by the adjudicating authority were restored in favour of the Revenue. en-us Thu, 24 Feb 2011 00:00:00 +0530 Tue, 30 Jul 2013 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209101 Plastic containers used for filling fruit jelly were treated as marketable and therefore excisable where the same goods had earlier been held marketable between the same parties and no fresh evidence was produced to support a different view for the later period. The inconsistency in the impugned reasoning also mattered: the record stated there was no material to prove marketability, yet it acknowledged the containers had no use except for filling with jelly or another liquid, which supported marketability. On that basis, the contrary finding could not stand, and the duty and penalty confirmed by the adjudicating authority were restored in favour of the Revenue. Case-Laws Central Excise Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209101