JUDGMENT :

1. Heard the learned counsel for the parties.

2. The Tribunal arrived at the conclusion that Spent Nickel Catalyst arising during the course of hydrogenation of soaps is not an excisable commodity liable to duty as the Department has failed to establish that it is a marketable commodity. Considering this finding of fact, the impugned order does not call for any interference. Hence the appeals are dismissed.

3. There shall be no order as to costs.