2002 (2) TMI 719

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....ant. Shri A. Chopra, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - Application has been filed for waiver of deposit of duty of Rs. 1,28,663/- and penalty of equal amount imposed under Section 11AC of the Central Excise Act read with Rule 173Q of the Central Excise Rules. 2. The facts of the case are the appellant is dealing with processing of cinematographi....

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....CETA. It is the case of the department that both the items mentioned above are marketable and hence they have exceeded the exemption granted under Notification 1/93 and demanded duty. The principal contention of the assessee is that one of the materials mentioned above, viz. hypo solution is not marketable inasmuch as the shelf-life is very short. The assessee relies before us on the decision of t....