2005 (11) TMI 140

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....ing. The issue involved in the instant appeal is regarding the liability to pay duty on sugar solution manufactured by the appellants. 5. The appellants, in their written submissions, contended that the excisability of sugar syrup as an intermediate product in the manufacture of aerated water is no longer a matter of dispute. Appellants cited the following decisions of the Hon'ble Tribunal in this regard - (1) Sakthi Soft Drinks Pvt. Ltd. v. CCE, Kochin - 2003 (154) E.L.T. 247 (Tri.-Ban.) (2) CCE, Indore v. Venkatesh Beverages - 2001 (128) E.L.T. 75 (Tri.-Del.) The appellants further submitted that in their case the sugar syrup that emerges at the intermediate stage in the manufacture of aerated water....

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....4 and Board's Circular No. 226/60/96-CX., dated 3-7-1996". 7. Following the ratio of the above decision I hold that Sugar Solution manufactured by the appellants are not marketable sugar content of Sugar Syrup manufactured by the appellants is less than 65% and also appellants stated that they have stopped using Citric Acid with effect from January, 1995 accordingly, I pass the following order. 2. The above findings are challenged by the Revenue. It is stated by the Revenue that the Commissioner (Appeals) has wrongly recorded the fact that the appellants stopped using Citric Acid. It is pointed out from the records the Show Cause Notice and the OIO which relies on Chemical examination Report which states that the Citric Acid....