2004 (3) TMI 294

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..... irmed duty demand of Rs. 21,78,601/- on sugar syrup manufactured in the intermediate stage for use in the manufacture of fruit pulp drinks by the appellants herein, holding that such sugar syrup is classifiable under CETA sub-heading 1702.30 attracting duty @ 10% ad valorem under the proviso to Section 11A(1) of the Central Excise Act, together with interest under Section 11AB and has also imposed .....

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..... ther clarification was issued by the department on 3-7-1996 that sugar syrup with concentration of 67% by weight or more and without addition of any preservative will be marketable and thus excisable. In the light of the changing views held by the department on the issue of excisability/marketability of such sugar syrup it cannot be held that the appellants suppressed production with any intention .....

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