https://www.taxtmi.com/caselaws?id=266287 The Appellate Tribunal CESTAT MUMBAI upheld the decision of the Commissioner (Appeals) in favor of the respondent-assessee, a beer manufacturer, regarding the duty liability on the intermediate product wort consumed internally. The Tribunal emphasized the importance of proving marketability for the imposition of duty under the Central Excise Act, citing legal precedents and reiterating the burden of proof on the Revenue. As the Revenue failed to provide sufficient evidence to challenge the Tribunal's findings on marketability, the appeal was dismissed, highlighting the necessity of concrete evidence in such cases. en-us Tue, 29 Sep 2015 00:00:00 +0530 Tue, 12 Jan 2016 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266287 The Appellate Tribunal CESTAT MUMBAI upheld the decision of the Commissioner (Appeals) in favor of the respondent-assessee, a beer manufacturer, regarding the duty liability on the intermediate product wort consumed internally. The Tribunal emphasized the importance of proving marketability for the imposition of duty under the Central Excise Act, citing legal precedents and reiterating the burden of proof on the Revenue. As the Revenue failed to provide sufficient evidence to challenge the Tribunal's findings on marketability, the appeal was dismissed, highlighting the necessity of concrete evidence in such cases. Case-Laws Central Excise Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266287