9911796707
TMI Blog2014 (7) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... e application for waiver of pre-deposit of duty of Rs. 43,22,016/-, interest and penalty. 3. Brief facts of the case are that the applicants are engaged in the manufacture of biscuits falling under Chapter 19 of the Central Excise Tariff by M/s Parle Products Pvt Ltd. For the use in the manufacture of biscuits sugar syrup is prepared by applicants and the same are used in the manufacture of biscu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention is that the Tribunal in the case of Ambaji Foods (supra) remanded the matter to the adjudicating authority to decide the issue on marketability. 5. The Revenue relies upon the finding of the lower authority as the sugar syrup is dutiable as such and submitted that sugar syrup is liable to central Excise duty as held by the Tribunal in Pepsico India Holdings Ltd. vs CCE, Chennai 2009 (24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the finding about the marketability of the final product. The decision of the Apex Court in Gujarat Narmada case is on the point that the issue of marketability of the materials need not be decided on the basis of the actual sale of product but it must be capable of being sold in the market or known in the market as the goods. In other words, though actual sale need not be established, the cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of sugar syrup has not been taken into consideration by the adjudicating authority. The adjudicating authority has to decide the issue of marketability of the sugar syrup in question in view of the observation made by the Tribunal in the case of Ambaji Foods (supra). The impugned order is set aside and the matter is remanded to the adjudicating authority for de novo adjudication after affording ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
