1999 (12) TMI 264

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.... on job work out of the wool supplied by trading firms; that the woollen yarn spun by them, being unscoured/containing lot of greasy materials, was sent by them on the direction of the suppliers of wool, to other jobbers for getting the spun yarn scoured; that such scoured yarn on receipt from the jobbers, was supplied by the Appellants to the owners of wool. The learned Advocate, further, submitted that they had spun yarn weighing 2919 Kg. before 28-2-1994 the day on which the excise duty was imposed on woollen yarn; that the said yarn was sent to jobbers for scouring on 1st and 2nd March, 1994 and the duty has been demanded from them; that unscoured woollen yarn is not marketable and as such was not liable to duty; that the findings of th....

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....ons of both the sides. The duty of excise is leviable on goods which are manufactured and which are marketable. It is not in dispute that the Appellants manufactured the yarn out of the wool supplied by the traders; that the Woollen Yarn so manufactured was removed to other premises for the purpose of scouring which clearly shows that the product can ordinary come to the market and is brought for sale. The onus of proving the marketability can be shifted from the Revenue to the Appellants once the Department discharges the burden. The Adjudicating Authority has given his findings that the goods in question were cleared by the Appellants to other premises by packing in Boras (bags). The burden has been shifted to the Appellants to prove that....