TMI Blog2016 (10) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Rishi Bakers Pvt. Ltd. vs. C.C.E. & S.T., Kanpur [2015 (4) TMI 893 - CESTAT NEW DELHI] relied upon where it was held that Neither there is any evidence to prove that the goods, in question, are classifiable under 17029090 nor there is any evidence to prove that the goods, in question, in form in which they come into existence in the appellant s factories, are marketable. The impugned order is not sustainable. The same is set aside and case decided in favor of assesees. In the present case, no efforts have been made by the Department to test the product for the correct composition and nature. Instead, the percentage of sugar in syrup was arrived at by the calculation of quantity used. Further, the whole allegation of marketabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available to them. Accordingly, proceedings were initiated to recover the central excise duty. The original authority confirmed the confirmed and on appeal , the first appellate authority confirmed the original order. 3. Ld. Counsel for the appellants submitted that sugar syrup prepared by the appellant is not at all a marketable product. They do not have shelf life and they are never sold ordinarily in the market in the form in which it is prepared by the appellant. Reliance placed on the single invoice of other manufacturer is completely misplaced and not relevant to their case. They have relied on the decision of the Tribunal in respect of similarly placed job work of M/s Parle . They have also relied on various decided cases regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced by another manufacturer, unless it shown that the two products are identical. In these cases, the Commissioner (Appeals) has held that the goods, in question, to be marketable only on the basis that the invert sugar syrup being manufactured by M/s. Dhampur Speciality Sugars Ltd. is being sold to M/s. Britannia Industries, M/s. J.B. Mangaram Food Industries and M/s. ITC Ltd. In our view this basis of holding that the goods, in question, are marketable is absolutely wrong, as it has been presumed that the sugar syrup being made by the appellants is identical to the invert sugar syrup being made by M/s. Dhampur Speciality Sugars Ltd. for which there is no basis. Chemically, invert sugar is obtained by Hydrolysis of cane sugar (sucrose, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same is set aside. The appeals are allowed with consequential relief. Similar view was taken in C.C.E.., Jaipur I vs. Kanti Beverages Pvt. Ltd. and Shri Dinesh Chadnra Sharma 2016 TIOL 2035 CESTAT DEL. and Bagwati Foods Pvt. Ltd. and Sudhir Kumar Gupta, Authorised Sigantory vs. C.C.E. S.T., Kanpur - 2016 TIOL 2499 CESTA T ALL. 6. We also note that in the present case, no efforts have been made by the Department to test the product for the correct composition and nature. Instead, the percentage of sugar in syrup was arrived at by the calculation of quantity used. Further, the whole allegation of marketability is based on one invoice of another manufacturer for the product sugar invert syrup . We find that the marketability of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
