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TMI Blog2016 (6) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case no such evidence is available. Further, the demand was not sustainable on time limit also. It is an admitted fact that the classification and excise liability of sugar syrup has been subject matter of many clarifications by Board and litigation. - Demand of duty set aside on merit as well as period of limitation - Decided in favor of assesse. - Appeal No. E/2775, 2776/2006-EX(DB) - FINAL ORDER NO. 51961-51962/2016-EX(DB) - Dated:- 3-6-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Govind Dixit, DR For the Respondent : Shri Vipul Aggarwal, Advocate ORDER PER B. RAVICHANDRAN: These two appeals are by the Revenue against the order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sugar syrup is having added preservative. It was contended that not every product which is salable should be commercially known in the market. 3. Reliance was placed on Board s circular dated 12.03.2004 to assert that if the sugar syrup is marketable then the same is excisable without reference to percentage of sugar in the same. The Commissioner (A) s finding on time bar also is assailed on the ground that the respondent never intimated the department about the manufacture of sugar syrup. 4. The Ld. Counsel for the respondent submitted that the Commissioner (A) had examined all the issues, including various case laws and circulars issued by the Board, to arrive at this conclusion. There is nothing in the present appeal by the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned goods, rather the marketability is presumed and taken for granted as can be seen in the grounds of appeal. 6. It is an admitted fact that the product in question has never been put to any analysis or test to find out the percentage of sugar content or presence of preservative or the duration of shelf life. No factual finding on any of these points are available with the authorities. Regarding the percentage of sugar content certain derivative conclusions were made in the grounds of appeal based on quantity of sugar used in the preparation of sugar syrup during a particular period. Further, addition of preservative in the process of manufacture was never established with any evidence. Most importantly the marketability of the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctually marketed such product. However, such product is known in the market and it is capable of being bought and sold has to be established with certain positive evidence. In the present case no such evidence is available. Further, the detailed categorical finding in the impugned order has not been put to challenge in the present appeals on legal and factual basis. Further, the demand was not sustainable on time limit also. It is an admitted fact that the classification and excise liability of sugar syrup has been subject matter of many clarifications by Board and litigation. The Commissioner (A) held that there is nothing on record to prove that the appellants had suppressed any fact form the department. As such we find that the appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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