9911796707
TMI Blog1999 (2) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents. [Order per : S.L. Peeran, Member (J)] . For the purpose of hearing these appeals, the appellants are required to pre-deposit the duty amount of Rs. 3,10,086/- and penalty of Rs. 25,000/-. As the issue lies in a short compass, the appeals are taken up for consideration by granting waiver of pre-deposit and staying its recovery. 2. The issue in this case is as to whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not be liable for shelf life and it does not marketable. The Board s Circular also laid down the percentage of the sucrose content which is required to be present in the syrup. Both the authorities have not considered the material evidence on record, including the Circular cited above, therefore, it is contended that the impugned order is not a speaking order and hence the matter is required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... helf life and therefore, satisfies the Board s Circular referred to above. 4. The learned D.R., on the other hand, submits that this Bench in the case of Kaypee Industries as reported in 1998 (102) E.L.T. 226 (T) = 1998 (77) ECR 510 had held that sugar solution is an excisable product and is required to be classified under Chapter sub-heading 1702.30. 5. On a careful consideration of the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at case, the Hon ble Tribunal remanded the matter to the lower authority, with the clear decision on this issue as follows :- We make it clear that citric acid is added as an ingredient in the sugar syrup before the preparation of the formulation for the beverages or has the concentration of sugar 65% and above, the appellants shall be liable to pay duty otherwise they will be covered by the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Spectra Bottling Co. Ltd. (supra). We, therefore, set aside the impugned Order-in-Original as well as Order-in-Appeal and remand the matter to the original authority for de novo consideration of the same. While doing so, the original authority shall also keep in consideration the Board s Circular No. 226/60/96-CX, dated 3-7-1996. 7. The appeals succeed by way of remand. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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