https://www.taxtmi.com/caselaws?id=31004 CESTAT New Delhi held that the appellant had not established a prima facie case for complete waiver of pre-deposit under section 35F. Applying the marketability test, the order noted that actual sale is not necessary and that marketability does not depend on the number of buyers. Although the pre-cast structural components and girders were tailor-made for the DMRC project, the tribunal treated DMRC as the obvious buyer and considered the goods prima facie marketable excisable goods under Chapter sub-heading 6810 91 00. Partial waiver was therefore granted only on condition of a deposit of Rs. 55,00,000, with recovery of the balance stayed on compliance. en-us Fri, 16 May 2008 00:00:00 +0530 Sat, 11 Oct 2008 22:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31004 CESTAT New Delhi held that the appellant had not established a prima facie case for complete waiver of pre-deposit under section 35F. Applying the marketability test, the order noted that actual sale is not necessary and that marketability does not depend on the number of buyers. Although the pre-cast structural components and girders were tailor-made for the DMRC project, the tribunal treated DMRC as the obvious buyer and considered the goods prima facie marketable excisable goods under Chapter sub-heading 6810 91 00. Partial waiver was therefore granted only on condition of a deposit of Rs. 55,00,000, with recovery of the balance stayed on compliance. Case-Laws Central Excise Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31004