https://www.taxtmi.com/caselaws?id=35298 Marketability is a prerequisite for excise duty on an intermediate product, and Revenue must prove that the goods are capable of being marketed and are commercially known as a product. Where the record does not show proper examination of that foundational requirement, the matter cannot be finally decided and must be re-examined by the original authority. The remand was also treated as keeping open the other surviving contentions, so classification and exemption issues were to be considered in the de novo adjudication. The impugned order was set aside and the dispute sent back for fresh decision after evidence and hearing. en-us Fri, 27 Mar 2009 00:00:00 +0530 Fri, 12 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35298 Marketability is a prerequisite for excise duty on an intermediate product, and Revenue must prove that the goods are capable of being marketed and are commercially known as a product. Where the record does not show proper examination of that foundational requirement, the matter cannot be finally decided and must be re-examined by the original authority. The remand was also treated as keeping open the other surviving contentions, so classification and exemption issues were to be considered in the de novo adjudication. The impugned order was set aside and the dispute sent back for fresh decision after evidence and hearing. Case-Laws Central Excise Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35298