2015 (2) TMI 1114

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..... sidered the assesses stand that such sugar syrup, which comes into existence in the factory, is not marketable and the matter stand remanded to the lower authorities to consider the said submission of the assesses as regards the marketability of the sugar syrup. By adopting the same, we set aside the impugned order and remand the matter to the original adjudicating authority for fresh consideratio .....

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..... appellant is exempted, Revenue is of the view that sugar syrup which comes into existence at the intermediate stage should discharge duty liability. Accordingly proceedings were initiated against the appellant for confirmation of demand, resulting in passing of the present impugned order confirming duty to the extent of ₹ 2,42,778/- for the period from March 2007 to 11/09/2011. It may be men .....

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..... and the matter stand remanded to the lower authorities to consider the said submission of the assesses as regards the marketability of the sugar syrup. By adopting the same, we set aside the impugned order and remand the matter to the original adjudicating authority for fresh consideration in the light of the observations made in the case of Pahal Foods (supra) as also one made in the case of Home .....

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