2013 (11) TMI 1601

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..... owever written submissions have been received. 2. The issue involved in the appeal is whether the appellant is liable to pay excise duty on sugar syrup which arises during the course of manufacture of biscuits which are exempted from payment of duty. The appellants have submitted that in a similar case, the Tribunal has remanded the matter to the original adjudicating authority since there was .....

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..... ant. The appellants are also seeking remand of the matter at this stage itself to enable the original authority to record a clear finding about the marketability of the product. 3. In view of the discussions above, it is quite clear that the matter is required to be remanded since there is no finding on marketability which is very important for determining dutiability of the sugar syrup. Accord .....

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