2007 (5) TMI 516

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.... the Appellant. Shri Ajay Saxena, S.D.R., for the Respondent. [Order per : Jyoti Balasundaram, Vice President]. - We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 54,97,427/- (Rupees fifty four lakhs ninety seven thousand four hundred twenty seven only) and penalty of Rs. 15,00,00/- (Rupees fifteen lakhs only). Duty demand has been confirmed on sugar sy....

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....d in the manufacture of aerated water. We also see prima facie force in the submission of the applicants that the benefit of exemption in terms of Notification No. 10/96-C.E., dt. 23-7-96 exempting all goods falling within the schedule to the CETA 1985, subject to the condition that the said goods are consumed within the factory of their production in the manufacture of goods specified in column (....

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....ot marketable for the reason that it has a very short shelf life of few hours and the solid contents therein is less than 65% by weight which claim has not been rebutted by the Revenue, is also prima facie tenable, in the light of the Board's Circular No. 226/60/96-CX., dt. 3-7-1996 referring to Chief Chemist's opinion that synthetic syrup may be prepared with or without the addition of citric aci....