1998 (3) TMI 412 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard an appeal regarding the liability of sugar syrup manufactured for aerated waters to duty. The appellant argued that the syrup was not marketable and provided evidence to support this claim. The Commissioner did not consider the evidence presented and relied on a report not shared with the appellant. The Tribunal set aside the order for a fresh adjudication according to law, allowing the appeal. (Case Citation: 1998 (3) TMI 412 - CEGAT, Mumbai)