https://www.taxtmi.com/caselaws?id=337756 Untrimmed copper sheets were found not to be excisable goods because no evidence had been produced to prove marketability, and absence of marketability meant no duty liability arose. The Tribunal also held that the later appellate authority could not depart from the Tribunal's earlier final determination on the identical issue, as treating the goods as excisable merely because they were captively consumed and not sold was contrary to judicial discipline. The impugned order was therefore set aside in favour of the assessee. en-us Mon, 07 Nov 2016 00:00:00 +0530 Tue, 17 Jan 2017 08:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337756 Untrimmed copper sheets were found not to be excisable goods because no evidence had been produced to prove marketability, and absence of marketability meant no duty liability arose. The Tribunal also held that the later appellate authority could not depart from the Tribunal's earlier final determination on the identical issue, as treating the goods as excisable merely because they were captively consumed and not sold was contrary to judicial discipline. The impugned order was therefore set aside in favour of the assessee. Case-Laws Central Excise Mon, 07 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337756