2012 (11) TMI 733

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner (A.R) for respondent Per : S.S. Kang Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs.43,22,016/-, interest and penalty. Demand is in respect of Sugar Syrup captively consumed on the ground that the syrup is further used in the manufacture of exempted biscuits which are cleared nil rate of duty.   3. The contention of applicant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submitted that citric acid is also added to the sugar syrup which is preventive and enhanced the short shelf life. Hence, the demand is rightly made.   5. We find that the Tribunal in the case of Appeal No. E/1712/2011 vide order dt. 13.4.2012 waive the pre-deposit of duty confirmed in respect of the sugar syrup captively consumed by the biscuits manufacturer. In view of the fact that the ....