https://www.taxtmi.com/caselaws?id=249990 Manufactured goods become finished excisable goods only if they are marketable and have passed the screening test for saleability. Defective, contaminated, under-filled, over-filled or badly crowned bottles that fail at the production stage are not required to be entered in RG-1 and do not attract excise duty. On that basis, non-entry of such non-marketable bottles and the draining out of aerated water cannot, by itself, support a finding of clandestine removal. Where duty is not payable, interest and penalty also cannot survive. The demand and connected penal consequences were quashed. en-us Fri, 18 Jul 2014 00:00:00 +0530 Thu, 13 Nov 2014 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249990 Manufactured goods become finished excisable goods only if they are marketable and have passed the screening test for saleability. Defective, contaminated, under-filled, over-filled or badly crowned bottles that fail at the production stage are not required to be entered in RG-1 and do not attract excise duty. On that basis, non-entry of such non-marketable bottles and the draining out of aerated water cannot, by itself, support a finding of clandestine removal. Where duty is not payable, interest and penalty also cannot survive. The demand and connected penal consequences were quashed. Case-Laws Central Excise Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249990