1998 (3) TMI 412

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. Reshma Lakhani, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for hearing after waiving deposits. 2. The question for decision before the Commissioner was whether sugar syrup which the appellant manufactured for use in the manufacture of aerated waters is liable to duty. The appellant had contended before the Commissioner that the syrup was not ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sugar are prone to growth of micro organisms in concentrations of less than 65%. Four orders of Collectors and Collector (Appeals) holding that syrup was not marketable were also enclosed. 4. The Commissioner has not considered any of these. On the other hand he has relied upon a report dated 16-12-1996, not communicated to the appellant. He has not attempted to rebut the evidence before him abo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X