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2005 (11) TMI 140 - AT - Central ExciseLiability to pay duty on sugar solution manufactured - excisability of sugar syrup - HELD THAT:- On perusal of the records and from the findings of the original authority, we find that the appellants have been using Citric Acid in the sugar solution. The Chemical Examiner's Report confirms this fact. The appellants had also filed the process of manufacture to the department, wherein they have clearly shown the use of Citric Acid and other chemicals. In view of the Tribunal ruling rendered in the case of Sri Sarvaraya Sugar Ltd. [2001 (5) TMI 108 - CEGAT, CHENNAI] holding the Raw Sugar Syrup containing Citric acid to have shelf life and being dutiable, therefore, the impugned order is not sustainable. The Commissioner (Appeals) has proceeded on the basis of oral submission made by the assessee during hearing that they have stopped using Citric Acid from January, 1995. However, this fact was not agitated by the assessee with evidence. The relevant evidence on record showed that they had used Citric Acid in terms of Chemical Examiner's Report. Applying the ratio of the Tribunal, the impugned order is not correct and proper and the same is set aside by allowing the Revenue appeal.
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