https://www.taxtmi.com/caselaws?id=50810 An intermediate chewing tobacco product was held not liable to central excise duty because the department failed to prove that it was marketable goods capable of being bought and consumed as such; the burden of establishing marketability and excisability remained on the revenue and was not discharged. Reliance on a cited chewing tobacco decision was found misplaced, and departmental acceptance of similar proceedings in other units supported the assessee's position. The extended limitation period was also unavailable because the manufacturing process was within departmental knowledge and no suppression of material facts was shown. The duty demands therefore could not be sustained. en-us Fri, 12 Oct 2001 00:00:00 +0530 Thu, 09 Sep 2010 09:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50810 An intermediate chewing tobacco product was held not liable to central excise duty because the department failed to prove that it was marketable goods capable of being bought and consumed as such; the burden of establishing marketability and excisability remained on the revenue and was not discharged. Reliance on a cited chewing tobacco decision was found misplaced, and departmental acceptance of similar proceedings in other units supported the assessee's position. The extended limitation period was also unavailable because the manufacturing process was within departmental knowledge and no suppression of material facts was shown. The duty demands therefore could not be sustained. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50810