https://www.taxtmi.com/caselaws?id=53475 Intermediate sugar syrup is not chargeable to excise duty unless it is shown to be marketable as such. The Department bears the burden of proving marketability, and the record here contained no finding establishing that the syrup manufactured by the appellants was marketable in its intermediate form. In the absence of such proof, references to circulars and observations on shelf life or sugar concentration were insufficient to sustain the duty demand. The matter was remanded to the adjudicating authority to determine marketability, and the appeals succeeded by way of remand. en-us Wed, 07 Apr 2004 00:00:00 +0530 Wed, 13 Oct 2010 15:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53475 Intermediate sugar syrup is not chargeable to excise duty unless it is shown to be marketable as such. The Department bears the burden of proving marketability, and the record here contained no finding establishing that the syrup manufactured by the appellants was marketable in its intermediate form. In the absence of such proof, references to circulars and observations on shelf life or sugar concentration were insufficient to sustain the duty demand. The matter was remanded to the adjudicating authority to determine marketability, and the appeals succeeded by way of remand. Case-Laws Central Excise Wed, 07 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53475