TMI Blog2016 (12) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... be safely concluded that there is no legal or factual basis for alleging suppression of facts with intend to evade payment of duty against the respondents. The Commissioner(Appeals) has rightly held part of the demand to be barred by limitation. On such score, I do not find any infirmity in the impugned order - appeal dismissed - decided against Department. - Appeal No. E/28558/2013 - A/31059/2016 - Dated:- 25-10-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri Arun Kumar, AR for the Respondent Shri R. Muralidhar, Advocate for the Appellant ORDER [ Order per Sulekha Beevi, C. S. ] 1. Brief facts of the case: 1.1 The appellants are engaged in the manufacture of biscuits which are exempted from duty of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the extent of ₹ 2,42,778/- the respondent filed an appeal before the CESTAT and vide Final Order No. 2068/2015 dated 18-02-2015, the issue was remanded to the original authority to consider the issue of marketability of sugar syrup in question. The present appeal is filed by the department aggrieved by setting aside the of the demand of ₹ 12,94,058/- on the ground of limitation. 2. On behalf of the appellant, the Ld. AR Shri Arun Kumar reiterated the grounds of appeal He submitted that the respondents have not disclosed the fact of production of sugar syrup to the department and had not included the production details either in ER-1 returns or in any other documents submitted to Range Officer. They failed to pay the duty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n manufacture of aerated water, ayurdvedic medicines is not dutiable. In circular No.75/1994-CE dated 07-11-1994 the Board clarified that sugar syrup produced in the intermediate stage in the manufacture of aerated water /ayurvedic medicines is an excisable item and is liable to pay duty. Again Circular No.226/60/96, dated 03-07-1996 was with regard to percentage of sugar concentration / the additives used in synthetic syrups. Circular No.718/13/2004-CE dated 12-03-2004 the Board clarified that if the sugar syrup is marketable as such, without any reference to percentage of sugar concentration, then the same is excisable when used for captive consumption or removed as such. 4. All the above circulars evidence that the issue whether duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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