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    <title>2014 (7) TMI 395 - CESTAT  MUMBAI</title>
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    <description>The Tribunal remanded the case to the adjudicating authority for a fresh decision on the waiver of pre-deposit of duty amounting to Rs. 43,22,016, interest, and penalty, emphasizing the crucial aspect of determining the marketability of the sugar syrup manufactured by the appellant in the manufacturing process of biscuits. The Tribunal directed a reevaluation of the marketability of the sugar syrup before deciding on duty liability, highlighting the need to consider this factor in determining duty on intermediate excisable goods.</description>
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      <description>The Tribunal remanded the case to the adjudicating authority for a fresh decision on the waiver of pre-deposit of duty amounting to Rs. 43,22,016, interest, and penalty, emphasizing the crucial aspect of determining the marketability of the sugar syrup manufactured by the appellant in the manufacturing process of biscuits. The Tribunal directed a reevaluation of the marketability of the sugar syrup before deciding on duty liability, highlighting the need to consider this factor in determining duty on intermediate excisable goods.</description>
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