Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 465 - AT - Central ExciseBenefit of N/N. 67/95 dated 16/03/1995 - intermediate product namely sugar syrup (prepared within the factory, used in manufacture of biscuits) - Held that: - the issue has already come up before the Tribunal in the case of M/s Ganesh Bakers Pvt. Ltd. V/s CCE & ST, Raipur [2017 (11) TMI 471 - CESTAT NEW DELHI], where relying in the case of Lucky Biscuit Company vs. CCE, Patna [2017 (7) TMI 235 - CESTAT KOLKATA], where it was held that CBEC Circular dated 7.11.1994 relied upon by the lower authorities has been issued in respect of sugar syrup produced in the manufacture of aerated water and ayurvedic medicines. Hence, the same cannot be applied to the sugar syrup being produced for the biscuits without establishing that the two products are identical. When the impugned order has been set aside there is no justification for levy of the penalties. Appeal allowed - decided in favor of appellant.
|