2026-VIL-1655-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Excisability and marketability - Dutiability of printing and stationery items such as registers, account books, receipt books, forms, order books, letter pads, memorandum pads and similar articles printed with logo and inscriptions of Western Railway - Whether the appellant is liable to pay Central Excise duty on such articles of stationery for the disputed period - HELD - The issue for earlier periods has already been decided in favour of the appellant and similarly situated railway printing presses by coordinate benches of the Tribunal. It was held that goods not proved by the department as capable of being bought and sold for consideration in the market are not excisable - Printed material of this nature is printed with the name and details of the Railway. It is meant for the exclusive use of departments of the Railway and not for general use in the market. It is therefore not capable of being bought and sold for consideration and hence not marketable goods - The burden of proving marketability lies on the Revenue. Where that burden is not discharged the claim that the goods are not marketable must be accepted. Marketability is an essential ingredient of excisable goods for being subjected to excise duty - The product in question is in the form of various printed forms and is a product of printing industry. It is not dutiable on the counts of both classification and marketability - The issue stands settled by the decisions of the coordinate benches in the case of the appellant itself and in the case of a similarly situated railway printing press. The issue is no longer res integra - Impugned order confirming the demand and imposing penalty is set aside – The appeal is allowed
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