1998 (2) TMI 356

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..... JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Application is for waiver of deposit of duty of Rs. 1.34 crores. 2. Advocate for the applicant explains duty has been demanded on the sugar syrup which it cleared and captively consumed in the course of manufacture of cough syrup. Among other arguments, he raises one that the product is not marketable. He says that ther .....

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..... t is classifiable under Heading 1702. 4. Prima facie, in the face of the Rule 47 of the PFA it is not possible to hold that the article is marketable. That being the case, it cannot, prima facie, excisable. On this point we waive pre-deposit of duty and penalty and stay their recovery. 5. Accepting the request made by the Departmental Representative for early hearing on the ground of duty invo .....

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