https://www.taxtmi.com/caselaws?id=214536 Bus body components made to specific design for use in the appellant's own buses were held non-marketable because the department produced no evidence that they were commercially known goods capable of sale in the open market. Mere supply to the appellant's own divisions did not establish marketability, and the burden to prove that requirement lay on the department. A separate demand for the Aurangabad unit also failed because an earlier departmental order had already treated the same goods as non-excisable, with no material support for suppression of facts. As the goods were not excisable, the penalty also could not survive. en-us Tue, 10 Apr 2012 00:00:00 +0530 Mon, 08 Oct 2012 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214536 Bus body components made to specific design for use in the appellant's own buses were held non-marketable because the department produced no evidence that they were commercially known goods capable of sale in the open market. Mere supply to the appellant's own divisions did not establish marketability, and the burden to prove that requirement lay on the department. A separate demand for the Aurangabad unit also failed because an earlier departmental order had already treated the same goods as non-excisable, with no material support for suppression of facts. As the goods were not excisable, the penalty also could not survive. Case-Laws Central Excise Tue, 10 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214536