https://www.taxtmi.com/caselaws?id=43035 The High Court quashes the impugned orders and the show cause notice, ruling in favor of the petitioner regarding the classification of gases for manufacturing Hydrochloric acid. The court emphasizes the importance of marketability in excisability determinations and exercises discretion to examine the merits of the case despite the availability of an alternative remedy under Section 35-A to the Collector of Central Excise (Appeals). The judgment underscores the court's responsibility to ensure justice and highlights the principle of marketability in excise duty cases. en-us Thu, 21 Feb 1991 00:00:00 +0530 Tue, 03 May 2011 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43035 The High Court quashes the impugned orders and the show cause notice, ruling in favor of the petitioner regarding the classification of gases for manufacturing Hydrochloric acid. The court emphasizes the importance of marketability in excisability determinations and exercises discretion to examine the merits of the case despite the availability of an alternative remedy under Section 35-A to the Collector of Central Excise (Appeals). The judgment underscores the court's responsibility to ensure justice and highlights the principle of marketability in excise duty cases. Case-Laws Central Excise Thu, 21 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43035