https://www.taxtmi.com/caselaws?id=165688 Cigarettes contaminated by oil and rendered unfit for consumption were held not to remain excisable goods because marketability is an essential attribute for levy of duty. On that basis, the destroyed cigarettes were not liable to excise duty. Penalty was also unsustainable because the record did not show deliberate evasion or wilful contravention of the excise rules; mere suspicion or procedural lapse was insufficient. The assessee therefore obtained complete relief and the penalty order was set aside. en-us Sun, 31 May 1981 00:00:00 +0530 Thu, 07 Aug 2014 12:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165688 Cigarettes contaminated by oil and rendered unfit for consumption were held not to remain excisable goods because marketability is an essential attribute for levy of duty. On that basis, the destroyed cigarettes were not liable to excise duty. Penalty was also unsustainable because the record did not show deliberate evasion or wilful contravention of the excise rules; mere suspicion or procedural lapse was insufficient. The assessee therefore obtained complete relief and the penalty order was set aside. Case-Laws Central Excise Sun, 31 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165688