https://www.taxtmi.com/caselaws?id=778912 CESTAT CHENNAI - AT held that sugar invert syrup produced incidentally during biscuit manufacture is not exigible to central excise duty because the department failed to prove the goods were marketable. The tribunal observed an assessee may amend its classification stance when legal understanding changes, absent fraud or wilful suppression, and noted estoppel cannot override statute. As no testing or marketability study was produced, the burden remained on the department and was unmet. The impugned order was set aside and the appeal allowed. en-us Tue, 23 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778912 CESTAT CHENNAI - AT held that sugar invert syrup produced incidentally during biscuit manufacture is not exigible to central excise duty because the department failed to prove the goods were marketable. The tribunal observed an assessee may amend its classification stance when legal understanding changes, absent fraud or wilful suppression, and noted estoppel cannot override statute. As no testing or marketability study was produced, the burden remained on the department and was unmet. The impugned order was set aside and the appeal allowed. Case-Laws Central Excise Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778912