2000 (11) TMI 913

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....pellant. Shri Ashutosh Law, Sr. Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty of an amount of Rs. 1,80,54,515.00 and a penalty of Rs. 20.00 lakh confirmed against and imposed upon, the applicants/appellants, we take up the appeal itself, with the consent of both sides, as the issue involved is covered b....

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.... the said parts had not come into existence as identifiable parts of the wagons and are not marketable. The contentions of the appellants have been enumerated by the Commissioner as follows: - "The gist of the argument as above is that none of the aforesaid intermediate in-process materials are known or dealt with in trade and commercial parlance as 'wagon parts'. These are simply different sta....

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....since they captively consumed the entire manufactured quantity in their factory. While it is true that merely because the appellants were consuming the entire quantity captively, that by itself cannot be a ground for holding the goods as non-marketable. But, nevertheless, marketability being one of the essential conditions for holding the goods as excisable, was required to be gone into by the adj....

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....ed a letter from the Railway Board to the effect that these parts are not marketed as such. The Hon'ble Supreme Court in the case of Moti Laminates (supra) held that any goods produced or manufactured ipso facto, do not attract duty unless they are marketable or capable of being marketed. We find that the lower appellate authority in the impugned order has not gone into the question of marketabili....