1996 (8) TMI 237

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....was preferred challenging the said order. Because by the said Order-in-Appeal the Collector (Appeals) has disposed of two orders-in-original, the procedural requirement necessitated filing of two separate appeals. On being pointed out, the department has filed second appeal bearing No. E/1289-R/96 and as the same is filed beyond the time limit specified, application for condonation is also filed. 3. Considering the reasons for the delay and also the fact that appeal initially filed challenged both the orders dealt with in the composite order in appeal, the delay in filing the appeal No. E/1289-R/96 is condoned. 4. Having orally declared the aforesaid order, both the appeals were taken up for final hearing and are being dispo....

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....er and processed and hence they could not claim benefit of Notification No. 94/81. The Classification Lists were, therefore, returned for appropriate correction and on their challenging the said approval, the Classification Lists were approved by denying benefit of Exemption Notification No. 94/81. 7. The Respondents preferred appeals against such approval of Classification Lists and the Collector (Appeals) vide impugned order held that the Respondents were eligible to claim exemption. 8. Mr. S.V. Singh, the ld. JDR has submitted that during the process of refining silver, the respondents get gold in lump form and as such, what has been manufactured by them is gold in lump form and the gold being a dutiable item, the Respond....

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....Goods" have been defined in Section 2 of the Central Excises & Salt Act and time and again included in the recent judgment in Union of India v. Indian Aluminium - 1995 (77) E.L.T. 268 (SC), the Supreme Court have held that in ascertaining whether the goods become excisable goods they must be [marketable] i.e. it must be a merchandise or a commodity which is being bought and sold by merchants and traders and capable of being sold to the consumers. (Ref : Union Carbide India Ltd. v. U.O.I. - 1986 (24) E.L.T. 169 (SC). 12. No evidence is adduced to show that the gold in lump recovered by the Respondents, while refining Silver, is a marketable commodity. The Respondents have on the other hand, pleaded that some percentage which also is ....