https://www.taxtmi.com/caselaws?id=214366 Printed forms, receipts and similar articles manufactured for Railway use were examined on the question of excisability and marketability, with marketability treated as a fact-specific enquiry depending on the evidence in each case. On the material available, the goods appeared to be for internal Railway use and there was no evidence that they were capable of being bought and sold in the market. That factual showing was treated as a strong prima facie case for interim relief, and pre-deposit was considered unnecessary at that stage. Waiver of pre-deposit of duty, interest and penalty was therefore granted and recovery was stayed pending appeal. en-us Tue, 07 Feb 2012 00:00:00 +0530 Fri, 29 Jun 2012 05:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214366 Printed forms, receipts and similar articles manufactured for Railway use were examined on the question of excisability and marketability, with marketability treated as a fact-specific enquiry depending on the evidence in each case. On the material available, the goods appeared to be for internal Railway use and there was no evidence that they were capable of being bought and sold in the market. That factual showing was treated as a strong prima facie case for interim relief, and pre-deposit was considered unnecessary at that stage. Waiver of pre-deposit of duty, interest and penalty was therefore granted and recovery was stayed pending appeal. Case-Laws Central Excise Tue, 07 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214366