https://www.taxtmi.com/caselaws?id=423133 Refinery gas and long residue arising in the refining process were held not to be liable to central excise duty because marketability was not proved. For duty under Section 3 of the Central Excise Act, 1944, the goods must be excisable, manufactured and marketable, and the burden to establish marketability lies on the Revenue. The show cause notices did not substantiate marketability, and later website material was insufficient because it did not show that the goods were marketable at the relevant time. Mere usability or theoretical capability of use was not treated as equivalent to marketability; contemporaneous evidence did not show that the goods were known in the market as commodities capable of sale. en-us Fri, 11 Mar 2022 00:00:00 +0530 Sat, 18 Feb 2023 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423133 Refinery gas and long residue arising in the refining process were held not to be liable to central excise duty because marketability was not proved. For duty under Section 3 of the Central Excise Act, 1944, the goods must be excisable, manufactured and marketable, and the burden to establish marketability lies on the Revenue. The show cause notices did not substantiate marketability, and later website material was insufficient because it did not show that the goods were marketable at the relevant time. Mere usability or theoretical capability of use was not treated as equivalent to marketability; contemporaneous evidence did not show that the goods were known in the market as commodities capable of sale. Case-Laws Central Excise Fri, 11 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423133