TaxTMI 
TaxTMI 
2000 (5) TMI 414
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant. Shri J.M. Kennedy, JDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - The said stay petition is for dispensing with the condition of pre-deposit of duty amount of Rs. 42,64,069.00 and personal penalty of Rs. 4 lakhs confirmed against and imposed upon the appellants by the Commissioner of Central Excise, Calcutta. The said duty has been confirmed on hotmelt wa....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... as it is not possible to bring such hotmelt wax to the market for being bought and sold. Explaining the process of hotmelt wax quoting it is argued that primary melting of paraffin wax is done at around 80-90oC and thereafter certain quantity of poly-eva granules are poured into first tank where paraffin wax is already in molten state. Heat is provided to raise the temperature to above 150-170oC ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(Tribunal), wherein it was held that molten iron being not marketable is not liable to duty. Appeal filed by the Revenue against the above order of the Tribunal has since been dismissed by the Hon'ble Supreme Court as is reported in Volume 117 of E.L.T. at page A-124. 2. It has been also been argued before us that the notice is barred by limitation inasmuch as the entire process of quoting....
X X X X Extracts X X X X
X X X X Extracts X X X X
....inciple of law that the onus to prove marketability of the product is upon the Revenue when the assessee has taken a definite stand as regards non-marketability of the product. No such evidence has been produced by the Revenue on record. The Commissioner's findings of the hotmelt wax being marketable are not based upon any instance of the said product having been marketed by any other manufacturer....