2014 (3) TMI 237

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..... ication for waiver of pre-deposit of duty of Rs.12,10,249/- along with interest and penalty. 2. Heard both sides and perused the records. 3. The issue involved in this case is dutiability of 'sugar syrup', an intermediate product manufactured and captively consumed by the applicants in the manufacture of their final products, which are exempted vide Notification No.3/2007-CE, [S.No.18A], .....

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..... y consumed but and is retained for manufacture later. 6. On a perusal of the adjudication order, prima facie, we find force in the submission of the learned Authorised Representative of the Revenue. However, the appellant in the appeal before the Tribunal took a stand that the sugar syrup is not marketable which would be examined at the time of appeal hearing. 7. In view of the above discussions .....

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