Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1196 - BOMBAY HIGH COURTValidity of Pre-deposits ordered - classification of Denatured Ethyl Alcohol and Ethyl Alcohol (rectified spirit) out of duty paid Molasses. - Whether the Tribunal was correct in directing the appellant to deposit an amount of Rs.34 lakhs for hearing the appellant's appeal on merits when the issue in dispute is covered in appellant's favour by decision of the Tribunal in the matter of Ugar Sugar Works Limited vs. Commissioner of Central Excise [2007 (4) TMI 31 - CESTAT,BANGALORE ] Held that:- In 2005 the Central Excise Tariff Act 1985 was restructured The case of the revenue is that prior to restructuring of the tariff, Ethyl Alcohol was an excisable goods as it found mention in the tariff but not after restructuring of the tariff. The Tribunal in the matter of Ugar Sugar Works Ltd. seems to have dealt with the period post 2005. When the basic defence of the appellant is the decision of Tribunal in Ugar Sugar Works Ltd., the Tribunal ought to have dealt with the same - This is particularly so as it goes to the root of the dispute order set aside and the Tribunal is directed to decide the stay application afresh Decided in favour of Assessee.
|