1999 (2) TMI 281

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....t. Aruna Gupta, JDR, for the Respondents. [Order per : S.L. Peeran, Member (J)] . -  For the purpose of hearing these appeals, the appellants are required to pre-deposit the duty amount of Rs. 3,10,086/- and penalty of Rs. 25,000/-. As the issue lies in a short compass, the appeals are taken up for consideration by granting waiver of pre-deposit and staying its recovery. 2. The ....

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....does not contain citric acid, it would not be liable for shelf life and it does not marketable. The Board's Circular also laid down the percentage of the sucrose content which is required to be present in the syrup. Both the authorities have not considered the material evidence on record, including the Circular cited above, therefore, it is contended that the impugned order is not a speaking order....

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....s not marketable and does not have any shelf life and therefore, satisfies the Board's Circular referred to above. 4. The learned D.R., on the other hand, submits that this Bench in the case of Kaypee Industries as reported in 1998 (102) E.L.T. 226 (T) = 1998 (77) ECR 510 had held that sugar solution is an excisable product and is required to be classified under Chapter sub-heading 1702.30....

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....ave a lesser concentration in sucrose content. In that case, the Hon'ble Tribunal remanded the matter to the lower authority, with the clear decision on this issue as follows :- "We make it clear that citric acid is added as an ingredient in the sugar syrup before the preparation of the formulation for the beverages or has the concentration of sugar 65% and above, the appellants shall be liable....