Excise Duty Marketability Requires Timely Evidence; 2019 Web Content Unfit to Prove Marketability from 1996-2005.

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....Marketability/saleability/dutiability - The marketability for the purpose of levy of excise duty needs to be determined at the relevant time and evidences to that effect need to be adduced. Web- material is only hypothetical and also dynamic. Reliance placed on the web material as late as of 2019, to establish marketability during the period 1996 to 2005 cannot be accepted - AT....