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2015 (2) TMI 1114 - CESTAT BANGALOREMarketability of the sugar syrup - Excise duty on Intermediate products - Held that:- The Tribunal in number of cases has considered 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 consideration in the light of the observations made in the case of Pahal Foods (2013 (11) TMI 1601 - CESTAT BANGALORE) as also one made in the case of Homemade Bakers (India) Pvt. Ltd. Vs. CCE, Rohtak [2012 (7) TMI 673 - CESTAT, NEW DELHI]. - Decided in favour of assessee by way of remand.
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