https://www.taxtmi.com/caselaws?id=54800 The Tribunal set aside the Commissioner (Appeals)' decision, ruling in favor of the Revenue. It found that the sugar solution manufactured by the appellants was marketable due to the presence of citric acid, which extended its shelf life. The Tribunal relied on the Chemical Examiner's Report and manufacturing process evidence, concluding that the duty imposition was justified. The Commissioner (Appeals) had incorrectly assumed the cessation of citric acid use without substantial evidence, leading to the reversal of the initial decision. The Tribunal emphasized the importance of concrete evidence in determining the marketability and duty liability of the sugar solution. en-us Thu, 24 Nov 2005 00:00:00 +0530 Thu, 04 Apr 2024 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54800 The Tribunal set aside the Commissioner (Appeals)' decision, ruling in favor of the Revenue. It found that the sugar solution manufactured by the appellants was marketable due to the presence of citric acid, which extended its shelf life. The Tribunal relied on the Chemical Examiner's Report and manufacturing process evidence, concluding that the duty imposition was justified. The Commissioner (Appeals) had incorrectly assumed the cessation of citric acid use without substantial evidence, leading to the reversal of the initial decision. The Tribunal emphasized the importance of concrete evidence in determining the marketability and duty liability of the sugar solution. Case-Laws Central Excise Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54800