https://www.taxtmi.com/caselaws?id=418414 The Tribunal allowed the appeal, ruling that the sugar syrup used in the manufacture of biscuits was not excisable under the Central Excise Act, 1944. The decision overturned the lower authorities' confirmation of duty demand, interest liability, and penalty imposition, emphasizing the specific role and marketability of the sugar syrup in biscuit manufacturing. The Tribunal highlighted that the product did not meet marketability requirements and referenced past decisions supporting the appellants' position. en-us Thu, 10 Feb 2022 00:00:00 +0530 Thu, 17 Feb 2022 07:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418414 The Tribunal allowed the appeal, ruling that the sugar syrup used in the manufacture of biscuits was not excisable under the Central Excise Act, 1944. The decision overturned the lower authorities' confirmation of duty demand, interest liability, and penalty imposition, emphasizing the specific role and marketability of the sugar syrup in biscuit manufacturing. The Tribunal highlighted that the product did not meet marketability requirements and referenced past decisions supporting the appellants' position. Case-Laws Central Excise Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418414