TMI Blog2005 (11) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the case of Sri Sarvaraya Sugar Ltd. [ 2001 (5) TMI 108 - CEGAT, CHENNAI] holding the Raw Sugar Syrup containing Citric acid to have shelf 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, the impugned order is not correct and proper and the same is set aside by allowing the Revenue appeal. - HON'BLE S.L. PEERAN (J) AND T.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the adjudicating authority merits to be set aside. In support of the above submissions the appellants cited the case law, P. Seenakamalam v. Govt. of India, Ministry of Finance reported in 2000 (123) E.L.T. 103 (Madras). The appellants also submitted that the adjudicating authority did not consider those submissions also which were made by them to the effect that they had stopped using citric acid w.e.f. January, 1995. The appellants further submitted that the imposition of penalty in the facts and circumstances of the case is not at all justified. The Hon'ble Tribunal in several cases : 6. I have carefully examined the issue and observed that the Hon'ble Tribunal, in the case of CCE, Indore v. Venkatesh Beverages reported in 2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shelf life as Citric Acid has been added as an ingredient in the sugar syrup. The learned JDR submits that the Tribunal ruling in the case of Sri Sarvaraya Sugar Ltd. should be applied to the facts of the case and the reliance made by the Commissioner (Appeals) in CCE, Indore v. Venkatesh Beverages - 2001 (128) E.L.T. 75 (Tri.-Del.) is not correct as in that case, there was no use of Citric acid. He also relies on the Board's Circular No. 226/60/96-CX., dated 3-7-1996 and clarificatory Circular No. 780/13/2004-CX, dated 12-3-2004 on this issue. 3. The respondents are absent despite several notices issued to them. Hence, the matter was heard on merits. 4. On perusal of the records and from the findings of the original authority, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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