2012 (6) TMI 669

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... For Respondent: Shri Y K Agarwal, A.C.A.R Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.2,17,56,480/-, interest and penalty. The applicant is Central Railway Printing Press and engaged in printing of registers, accounts books, various forms, order books, receipt books and similar articles. The demand is confirmed on t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and to maintain the internal records of the Railway. Therefore, the demand is not sustainable. 4. The Revenue, relied on the decision of the Hon'ble Supreme Court in the case of Nicholas Piramal India Ltd. Vs. CCE, Mumbai reported in 2010(260)ELT 338(SC) and submitted that in the present case the Central Railway is printing the goods in question. In case, the Railway is not printing the goods i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... marketability, being a question of fact, has to be determined in the facts of each case and cannot be strait-jacketed into pigeon holes. The orders passed by the Commissioner as also the Tribunal clearly demonstrate that the product in question is commercially known and is capable of being marketed. The facts that the appellants have chosen not to sell the product in question does not mean that t....