TaxTMI 
TaxTMI 
2017 (11) TMI 1294
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....pply to telecommunication companies. The Telecommunication Green Shelters consist of four major components- better management system, electrical panel, air-cooling system and voltage regulators, all of which are covered by heading 8536 of the Tariff. M/s Acme were located in the area specified under Notification No.50/2003-CE and were availing full duty exemption under the Notification and there is no dispute that in this regard they had submitted the required declaration to the Jurisdictional Central Excise Officers M/s MI Telecom Solutions Pvt Ltd, A-46, Okhla Indl. Area, Phase-I, New Delhi (hereinafter referred to as "MI Telecom") are also engaged in manufacture of telecommunication equipment and during the period of dispute they were do....
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....g with interest and penalty of an equal amount. Penalty was also imposed on Sh Ashok Kumar, Director. An appeal was filed against this order before the Tribunal and the matter was remanded to the adjudicating authority vide Final Order dated 07.01.2015 for de-novo adjudication and to give specific finding after considering the appellant's plea that the goods which were being cleared by the Appellant to M/s Acme Telepower are incomplete battery management systems, incomplete electrical panel, incomplete air-cooling systems and incomplete line regulators and as such are not marketable and therefore are not excisable. 3. The present appeal has been filed against the impugned order which was passed in compliance to the above CESTAT order in wh....
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....the impugned order and argued that the goods manufactured by the appellant were held as marketable by lower authority and hence liable for levy of excise duty. 7. We have considered the submissions made by both sides and perused the appeal records. The appellant is carrying-out job work for M/s Acme who are availing Area based exemption and are Manufacturers of Telecom Green Shelter Systems. Since they enjoyed the benefits of area based exemption under Notification No.50/2003, Revenue was of the view that the goods manufactured on job work by the appellant for M/s ACME will not be eligible for the benefit of job work Notification No.214/1986. We find that there is no dispute to the position as above. However, the appellant has been repeate....
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....lows: "18. Revenue in this case has not succeeded in establishing that the product in question was either marketed or was capable of being marketed. The test of marketability is that the product which is made liable to duty must be marketable in the condition in which it emerges. No evidence has been produced by the Revenue to show the product unvulcanised sandwiched fabric as such is capable of being marketed, without further processing. The question is not whether there is an hypothetical possibility of a purchase and sale of the commodity but whether there is sufficient proof that the product is commercially known. The mere fact that the product in question was entrusted outside for some job work such as stitching is not an indication ....