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2014 (7) TMI 395 - AT - Central ExciseMarketability of sugar syrup - capability of the product being sold in the market or known in the market - Exemption from payment of duty by Notification NO. 3/2006-CE - Held that:- The issue of marketability of sugar syrup has not been taken into consideration by the adjudicating authority. The adjudicating authority has to decide the issue of marketability of the sugar syrup in question in view of the observation made by the Tribunal in the case of Ambaji Foods (2010 (8) TMI 714 - CESTAT, NEW DELHI). The impugned order is set aside and the matter is remanded to the adjudicating authority for de novo adjudication after affording an opportunity of personal hearing to the appellant. - Decided in favour of assessee.
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