2014 (8) TMI 882

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....appeal and stay petition are directed against Order-in-Appeal No. PUN-EXCUS-002-APP-190-13-14 dated 21.2.2014 passed by the Commissioner of Central Excise (Appeals), Pune -II. Vide the impugned order, the lower appellate authority has confirmed a duty demand of Rs. 9,15,670/- along with interest and penalty of Rs. 5000/- in respect of Sugar Syrup alleged to have been manufactured by the appellant.....

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....ility of sugar syrup, in the case of Shiv Shakti Processed Foods Vs. Commissioner of Central Excise, Pune -I, this Tribunal vide order no. A/51/14/EB/C-II dated 10.12.2013 remanded the matter back to the adjudicating authority to consider the issue of marketability of sugar syrup and thereafter, consider the dutiability thereon relying on the decision of this Tribunal in the case of Ambaji Foods (....