https://www.taxtmi.com/caselaws?id=781469 Captively consumed sugar syrup used in biscuit manufacture was held not dutiable because the Revenue failed to prove marketability of the product in the condition in which it emerged or to support the chosen classification with adequate material. The Tribunal noted that the syrup was made to a specific specification for immediate factory use and that the burden to establish excisability remained on the Revenue. It also held that the extended limitation period was unavailable because the assessee had filed regular returns and no deliberate suppression or concealment was proved. The demand and related proceedings were therefore set aside with consequential relief. en-us Thu, 30 Oct 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781469 Captively consumed sugar syrup used in biscuit manufacture was held not dutiable because the Revenue failed to prove marketability of the product in the condition in which it emerged or to support the chosen classification with adequate material. The Tribunal noted that the syrup was made to a specific specification for immediate factory use and that the burden to establish excisability remained on the Revenue. It also held that the extended limitation period was unavailable because the assessee had filed regular returns and no deliberate suppression or concealment was proved. The demand and related proceedings were therefore set aside with consequential relief. Case-Laws Central Excise Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781469