TMI Blog2011 (4) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be decided independently of the issue of marketability of the final product, the Tribunal had set aside that order and had remanded the matter to Adjudicating Authority to decide the issue of marketability relating to the product in question independently of similar issue relating to the final product. - CE/3938 of 2010 & 3939 of 2010 - - - Dated:- 25-4-2011 - Shri Justice R.M.S. Khandepar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration the same being intermediate product. In fact appellants had been using flavoured cream as well as sugar syrup as the intermediatory product in the manufacture of biscuits. While dealing with the similar issue in relation to the sugar syrup, the authorities below had proceeded to impose the duty liability upon sugar syrup without ascertaining the issue relating to marketability of such p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fused with the issue of the marketability of the final product. As already held in relation to the sugar syrup under order dated 15th November 2010, for the same reasons, the impugned orders cannot be sustained and are liable to be set aside and the matters remanded to Adjudicating Authority to decide the issue of marketability relating to the product in question independently of similar issue rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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