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TMI Blog2014 (7) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 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 (2010 (8) TMI 714 - CESTAT, NEW DELHI). The impugned order is set aside and the matter is remanded to the adjudicating authority for de novo adjudication after affording an opportunity of personal hearing to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty on the sugar syrup on the ground that as the intermediate goods is used in the manufacture of exempted product therefore the applicants are liable to pay duty of excise on sugar syrup. 4. The contention of the applicant is that the sugar syrup manufactured by the applicant is not marketable as such and this plea is taken by the applicant before the adjudicating authority. There is no evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as sugar syrup is used in the manufacture of exempted biscuits therefore applicants are liable to pay duty on the sugar syrup which is intermediate excisable product. 6. We find that the Tribunal in the case of Ambaji Foods (supra) relied upon by the applicant in similar situation after taking into consideration earlier decisions of the Tribunal held as under: 11. Apparently the Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loses any analysis of the materials on record to arrive at any finding regarding capability of the product being sold in the market or the same as being known to the market as the goods. Before relying upon any decision, it is necessary for the Adjudicating Authority to analyse the materials in relation to the facts of the case and to ascertain whether the reported decision of the higher authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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