https://www.taxtmi.com/caselaws?id=31572 Additional excise duty demands must be issued under the correct levy framework, but a notice is not invalid solely because it omits the exact enactment or cites the wrong statute where the basis of demand is otherwise clear. For intermediate products, excisability depends on both manufacture and marketability, and the burden to prove marketability lies on the Revenue. Where that evidence is absent, the demand cannot be sustained on the existing record. The matter therefore requires fresh adjudication limited to marketability, with the Department permitted to lead evidence and any consequential relief to follow from that finding. en-us Wed, 11 Jun 2008 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31572 Additional excise duty demands must be issued under the correct levy framework, but a notice is not invalid solely because it omits the exact enactment or cites the wrong statute where the basis of demand is otherwise clear. For intermediate products, excisability depends on both manufacture and marketability, and the burden to prove marketability lies on the Revenue. Where that evidence is absent, the demand cannot be sustained on the existing record. The matter therefore requires fresh adjudication limited to marketability, with the Department permitted to lead evidence and any consequential relief to follow from that finding. Case-Laws Central Excise Wed, 11 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31572