https://www.taxtmi.com/caselaws?id=355101 Sugar syrup emerging during biscuit manufacture and captively consumed in the factory was not liable to central excise duty because the Revenue failed to prove that it was marketable in the form in which it came into existence or otherwise satisfied the test of excisability. The Tribunal applied its earlier coordinate-bench reasoning that absence of evidence on tariff classification and marketability defeated the duty demand. Once the duty demand failed, the connected penalty appeal also became unsustainable. en-us Thu, 28 Sep 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355101 Sugar syrup emerging during biscuit manufacture and captively consumed in the factory was not liable to central excise duty because the Revenue failed to prove that it was marketable in the form in which it came into existence or otherwise satisfied the test of excisability. The Tribunal applied its earlier coordinate-bench reasoning that absence of evidence on tariff classification and marketability defeated the duty demand. Once the duty demand failed, the connected penalty appeal also became unsustainable. Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355101