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2016 (12) TMI 19 - CESTAT HYDERABAD

2016 (12) TMI 19 - CESTAT HYDERABAD - TMI - Manufacture - biscuits - excisability of goods - whether the Sugar Syrup manufactured and used captively by appellant, in further manufacture of exempted biscuits is excisable and therefore the appellant is liable to pay excise duty on sugar syrup in terms of Notification No. 67/1995-CE dated 16-03-1995? - Held that: - the appellant was manufacturing sugar syrup being an intermediate product, in the course of manufacturing biscuits. On similar set of c .....

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dismissed - decided against Department. - Appeal No. E/28558/2013 - 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 by virtue of Notification No.3/2006-CE read with Notification No. 22/2007-CE and during the course of manufacture .....

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ng excise duty on the clearance of Sugar Syrup for the period from 01-03-2007 to 11-09-2011 amounting to ₹ 15,36,836/- along with interest and proposing to levy penalty. The Original Authority vide Order-In-Original No. 27/2013-Adjn.(ADC) C.Ex. dated 19-03-2013, confirmed the entire duty demand of ₹ 15,36,836/- and imposed equal penalty on the appellants under Section 11AC of Central Excise Act, 1944. 1.2 The Commissioner (Appeals), vide Order-In-Appeal No. 68/2013 (H-IV) CE dated 29 .....

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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 th .....

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ility of sugar syrup, the issue was contentious and therefore, the allegation of suppression with intent to evade payment of duty cannot be alleged. He urged that the issuance of circulars by the Board is only to clarify the legal position on a particular issue. The fact of non payment of duty by the respondent came to the knowledge of the department only in 2012 and therefore, the show cause notice issued invoking extended period of five years is well within the four corners of law. 3. Against .....

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syrup and contended that in 1989 Circular No. 9/89 was issued stating that sugar syrup produced in the intermediate stage in 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 c .....

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