M/S. CADILA LABORATORIES PVT. LTD. vs C.C.E. VADODARA

The Supreme Court addressed the liability of excise duty on intermediate products under the Central Excise and Salt Act, 1944, specifically examining Section 11A regarding the extended period for duty claims. The Court held that excise duty is payable only if the products are marketable, establishing that the burden of proof lies with the department to demonstrate marketability. The Court upheld the CEGAT's decision that the appellants were liable for excise duty on the intermediate products, affirming that the claims were not time-barred.