2019 (3) TMI 25

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..... held that In the absence of any test report to contradict the ‘fructose’ content in the ‘sugar syrup’ produced by the appellant, it is not sufficient reasons found to consider the impugned goods to be excisable within the meaning of section 2(d) of Central Excise Act, 1944 - appeal allowed - decided in favor of appellant. - E/236,1712/2011 - A/85151-85152/2019 - Dated:- 22-1-2019 - Shri C J Mat .....

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..... the Tribunal, in Venogopal Foods Pvt Ltd v. Commissioner of Central Excise, Pune II [2019- TIOL-110-CESTAT-MUM], has held that 5. There can be no doubt that, unless otherwise established, the deemed marketability of sugar syrup is beyond question. It is also admitted that the appellant had been discharging duty liability on sugar syrup as intermediate goods till July 2008 and had disco .....

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..... report which is not controverted by the lower authorities. x x x 7. The relatively less stable sugar syrup utilised in the manufacture of biscuits has been recognised and acknowledged in the decisions of the Tribunal in re Rishi Bakers and in re MB Bakers Ltd. The decision in re The Maharashtra Agro Industries Development Corp Ltd does not stand on the same footing as the sugar syru .....

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