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2016 (12) TMI 19 - AT - Central ExciseManufacture - biscuits - excisability of goods - whether the Sugar Syrup manufactured and used captively by appellant, in further manufacture of exempted biscuits is excisable and therefore the appellant is liable to pay excise duty on sugar syrup in terms of Notification No. 67/1995-CE dated 16-03-1995? - Held that: - the appellant was manufacturing sugar syrup being an intermediate product, in the course of manufacturing biscuits. On similar set of circumstances, the Tribunal Chennai in the case of Pepsico India Holding Ltd. Vs CCE Chennai [2008 (10) TMI 544 - CESTAT, CHENNAI] set aside the demand as time barred. It can be safely concluded that there is no legal or factual basis for alleging suppression of facts with intend to evade payment of duty against the respondents. The Commissioner(Appeals) has rightly held part of the demand to be barred by limitation. On such score, I do not find any infirmity in the impugned order - appeal dismissed - decided against Department.
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