9911796707
TMI Blog2002 (3) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... h, J.]. - The Commissioner of Central Excise, Chandigarh has challenged the order dated 8th May, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short referred to as "CEGAT") in Appeal No. E/3084/99-D etc., by which the Tribunal dismissed the appeals preferred by the Revenue involving the common question - whether the respondents were engaged in the manufacturing/propagation of yeast leviable to central excise duty. Hence, these appeals. 2. Therefore, the short question involved in these appeals is - whether the 'yeast' propagated by the respondents having self-life of 6-8 hours which can be preserved in containers was excisable to the customs duty under description of Heading 21.02 of the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t with molasses and water for propagating the same cannot be held to be manufacture of yeast, as such liquid in mixture form is not marketable. In the present case, in the show cause notice issued by the Assistant Commissioner the process adopted by the respondents is mentioned which makes the position clear. It is stated in the show cause notice that party is engaged in manufacture/propagation of yeast for captive consumption in manufacture of potable Ethyl Alcohol. For that purpose, two processes are adopted by the party. Firstly, respondents purchase fresh yeast of 500 grams packets from the agents of yeast manufacturing Company. They mix 10 kilograms of fresh yeast with molasses purchased from the market which is diluted in water in a t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aker's yeast. That order was set aside by the Commissioner (Appeals) by holding that the goods in question were having a very short self-life; there was no evidence to prove that such goods were either marketed or were marketable. That finding is upheld by the CEGAT. 7. As stated above, in the appeals before the CEGAT, there was no dispute that 'yeast' itself is exigible to duty, but what was contended before the Tribunal was limited to the so-called product of yeast obtained by propagating the same by mixing it with molasses and water for manufacture of potable alcohol. Hence, in our view, the finding given by the CEGAT cannot be held to be, in any way, illegal or erroneous because it has not been proved that such intermediate product is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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