Supreme Court · 2005 INSC 102 · Decided 24 February 2005
M/S. Hindustan Zinc LTD. v. Commissioner of Central Excise, Jaipur
- Court
- Supreme Court of India
- Citation
- 2005 INSC 102 · [2005] 2 S.C.R. 391
- Case number
- CIVIL APPEAL No. 430/2000
- Decided
- 24 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 2
Headnote
Central Excise Act, 1944-Section 2-/ntermediate product arising in manufacture of final product-Dutiability of -Held, duty is leviab/e thereon A B if such product can be sold or purchased in the market-Burden to prove C marketability is on the department which it failed to discharge-Duty not Heading 28.43-Silver Chloride arising in the manufacture of Zinc-Test of marketability-Department not taking steps to collect evidence of marketability-Consequently assessee's D · appeal allowed for want of evidence-lethargy and reluctance on the part of department to collect evidence
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