2019 (11) TMI 1853

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....9<br>Central Excise<br>Hon'ble Smt. Sulekha Beevi C.S, Member (Judicial) And Hon'ble Shri P. Anjani Kumar, Member (Technical) For the Appellant : Shri Jatin Mahajan, Advocate For the Respondent : Shri Arul C. Durairaj, Authorized Representative ORDER Per Smt. Sulekha Beevi C.S: The issue involved in all these appeal being the same, they are heard together and disposed of by this com....

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....lf of the appellant, the learned counsel Shri Jatin Mahajan submitted that sugar syrup, which is used in the manufacture of biscuits is prepared inside the factory by adding sugar 800 gms with 20 ml of water per kilo and meagre quantity of Citric Acid and heated upto 118 degrees in a tank and thereafter cooled. The syrup is then mixed with other ingredients fully. The sugar syrup so prepared is an....

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.... Foods (supra) and M/s. Rishi Bakers Pvt. Ltd., Vs Commissioner of Central Excise & Service Tax, Kanpur reported in 2018 (328) E.L.T.634 (Tri.-Del.). On similar set of facts the contention of the department that sugar syrup is marketable and, therefore, subject to levy of duty was rejected by the Tribunal. The department does not have a case that they have conducted any test to prove the element o....