2013 (11) TMI 1601

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.... For the Respondent JUDGEMENT No one is present on behalf of the appellant. However written submissions have been received. 2. The issue involved in the appeal is whether the appellant is liable to pay excise duty on sugar syrup which arises during the course of manufacture of biscuits which are exempted from payment of duty. The appellants have submitted that in a similar case, the Tribu....

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....ication as to the percentage of sugar in the sugar syrup manufactured by the appellant. The appellants are also seeking remand of the matter at this stage itself to enable the original authority to record a clear finding about the marketability of the product. 3. In view of the discussions above, it is quite clear that the matter is required to be remanded since there is no finding on marketabi....