CESTAT: Milk crumb was marketable and liable for excise duty

Commissioner of Central Excise Vs Cadbury India Ltd. (CESTAT Mumbai) Conclusion: Milk crumb was marketable and hence assessee-cadbury was liable to pay excise duty for clearing goods without payment of duty as revenue neutrality could never be ground for not demanding the duty on the excisable goods in the form and manner they were being cleared by assessee. Held: Assessee-company was manufacturer of excisable goods viz. cocoa preparations, sugar confectionary falling under Chapter heading 17 & 18 of the First Schedule to the Central Excise Tariff Act, 1985. During the visit by the Anti Ev...