2005 (11) TMI 140

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..... regarding the liability to pay duty on sugar solution manufactured by the appellants. 5. The appellants, in their written submissions, contended that the excisability of sugar syrup as an intermediate product in the manufacture of aerated water is no longer a matter of dispute. Appellants cited the following decisions of the Hon'ble Tribunal in this regard - (1) Sakthi Soft Drinks Pvt. Ltd. v. CCE, Kochin - 2003 (154) E.L.T. 247 (Tri.-Ban.) (2) CCE, Indore v. Venkatesh Beverages - 2001 (128) E.L.T. 75 (Tri.-Del.) The appellants further submitted that in their case the sugar syrup that emerges at the intermediate stage in the manufacture of aerated waters is not marketable and the Department has not produced any evidence to the .....

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..... ision I hold that Sugar Solution manufactured by the appellants are not marketable sugar content of Sugar Syrup manufactured by the appellants is less than 65% and also appellants stated that they have stopped using Citric Acid with effect from January, 1995 accordingly, I pass the following order. 2. The above findings are challenged by the Revenue. It is stated by the Revenue that the Commissioner (Appeals) has wrongly recorded the fact that the appellants stopped using Citric Acid. It is pointed out from the records the Show Cause Notice and the OIO which relies on Chemical examination Report which states that the Citric Acid was present in the sugar solution as a preservative and hence it has a shelf life. The learned JDR relies on the .....

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..... life and being dutiable, therefore, the impugned order is not sustainable. The Commissioner (Appeals) has proceeded on the basis of oral submission made by the assessee during hearing that they have stopped using Citric Acid from January, 1995. However, this fact was not agitated by the assessee with evidence. The relevant evidence on record showed that they had used Citric Acid in terms of Chemical Examiner's Report. Applying the ratio of the Tribunal ruling rendered in the case of Sri Sarvaraya Sugar Ltd., the impugned order is not correct and proper and the same is set aside by allowing the Revenue appeal. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
Case laws, Decisions, Judgements, O .....

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