Central Excise Act, 1944 — Section 2(d) — excisable goods — the Collector of Central Excise noticed that during the manufacture of foot wear the assessee manufactures an excisable product called double textured fabric which emerges as a distinct product with specific properties and character which is used in considerable quantities for making rain-coats, holdalls, hand bags etc., thus concluded that this double textured fabrics are marketable products fulfilling the requirement of the definition of excisable goods and issued show cause notices to the assessee — Commissioner, Central Excise demanded Rs. 89,77,064/- from the assessee and imposed a penalty of Rs. 1 crore
(Case No: Civil Appeal No. 2377 of 2002) Bata India Ltd. Appellant(s) versus Commissioner of Central Excise, New Delhi Respondent(s) Date of Decision(mm/dd/yy): 4/12/2010. Judge(s): Hon'ble Mr. Justice Dalveer Bhandari and Hon'ble Mr. Justice K.S. Radhakrishnan.
whether unvulcanised sandwiched fabric assembly produced in the Assessee's factory and captively consumed can be termed as "goods" and can be classified as "rubberized cotton fabrics" falling under sub-heading number 5905.10 of the schedule to the Central Excise Tariff Act, 1985 — Revenue not succeeded in establishing that the product in question was either marketed or was capable of being marketed, thus held that without proof of marketability the intermediate product would not be goods much less excisable goods — impugned orders of the Tribunal set aside — show cause notices issued to the assessee quashed — appeal allowed.