Marketability crucial in duty liability determination. Tribunal remands case for assessment.

The Tribunal allowed the appeal by remanding the case, stressing the importance of evaluating the marketability of sugar syrup before determining duty liability. The Tribunal highlighted that mere inclusion in the tariff heading does not automatically establish dutiability without proving marketability. The matter was sent back to the adjudicating authority for assessing the marketability of the product to decide on duty liability. The stay petition was disposed of accordingly, providing a clear direction for further proceedings in the case.

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Issues:
1. Confirmation of duty demand on Sugar Syrup alleged to have been manufactured.
2. Consideration of marketability of sugar syrup for determining dutiability.

Analysis:
1. The appeal challenged Order-in-Appeal confirming a duty demand of &8377; 9,15,670/- along with interest and penalty on Sugar Syrup manufactured by the appellant. The Revenue argued that as sugar syrup is specified in the Excise Tariff, excise duty is applicable if it is used in final goods' manufacture. The Tribunal, noting the absence of the appellant, waived pre-deposit and proceeded to hear the appeal.

2. The Tribunal referred to a previous case involving the dutiability of sugar syrup, where it was remanded for considering the marketability of the product before determining duty liability. In the current case, the adjudicating authority had not assessed the marketability of the sugar syrup but solely concluded on its dutiability due to manufacturing. Citing Supreme Court decisions, the Tribunal emphasized that inclusion in the tariff heading doesn't automatically imply dutiability without proving marketability. Consequently, the matter was remanded to the adjudicating authority to evaluate the marketability of sugar syrup and decide on duty liability accordingly.

3. The Tribunal allowed the appeal by way of remand, emphasizing the necessity to assess marketability before determining duty liability on sugar syrup. The stay petition was also disposed of in light of the remand decision. The judgment was dictated and pronounced in court, providing clarity on the course of action to be taken in the case.

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