Sugar Solution Not Excisable: Revenue Fails to Prove Marketability; No Duty Imposed on Appellant Under Central Excise Laws.

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....Excisability/Marketability - Intermediate goods - Revenue has failed to prove that sugar solution/sugar syrup in question is marketable and in the absence the said element, the sugar syrup/sugar solution is not excisable. Consequently, no duty can be demanded from the appellant.....