1998 (2) TMI 356 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai involved an application for waiver of duty deposit of Rs. 1.34 crores. The duty was demanded on sugar syrup used in manufacturing cough syrup. The applicant argued that the product is not marketable due to containing sodium saccharin, an artificial sweetener prohibited by law. The Tribunal waived the deposit of duty and penalty, staying their recovery, as it found the product prima facie non-marketable under Rule 47 of the Prevention of Food Adulteration Rules. The appeal was ordered to be heard on 20-3-1998 due to the duty involved and its recurring effect.